1 


UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


SCHOOL  OF  LAW 
LIBRARY 


TAXES—  HOW  ASSESSED  AND  COLLECTED. 


TAX    LAW   OF    1896 


WITH  ALL  AMENDMENTS  TO  DATE 


SCHOOL  TAXES,  HIGHWAY    TAXES,  AND  TAX    ON    DOGS;    MISCELLANEOUS  DUTIES 

OF  ASSESSORS;   AND  FORMS;    THE  STATUTES  EXPLAINED  BY  [EXTRACTS 

FROM  OPINIONS  IN  LEADING  CASES;  Also,  THE  MORTGAGE  TAX 

ACT  OF  1905;  THE    STOCK    TRANSFER    TAX    ACT    OF 

1905    AND    THE     NEW     REVISION    OF    THE 

ARTICLE  ON  TAXABLE  TRANSFERS. 


A    HAND    BOOK 


ASSESSORS,    COLLECTORS   AND    LAWYERS 

ALSO 

Supplement    Containing    Amendments    and    Decisions 
to   June    i,    1905. 


By   JOHN    N.    DRAKE, 

COUNSELLOR  AT  LAW,  BROCKPORT,  N.  Y.,  COMPILER  OF  "  THE    VILLAGE  CHARTER 


REVISED    BY 

ALBERT   J.    DANAHER, 

OF  ALBANY,   N.  Y. 


ALBANY,  N.Y. 
BANKS  &  COMPANY, 

1905- 


Entered  according  to  act  of  Congress,  in  the  year  one  thousand  eight  hundred  and 

ninety-six, 

BY  BANKS  &  BROTHERS, 
In  the  office  of  the  Librarian  of  Congress,  at  Washington. 


Entered  according  to  act  of  Congress,  in  the  year  one  thousand  eight  hunted  and 

ninety-seven, 

BY  BANKS  &  BROTHERS, 
In  the  office  of  the  Librarian  of  Congress,  at  Washington. 

\  


Entered  according  to  act  of  Congress,  in  the  year   one   thousand  nine  hundred  *nd 

two. 

BY  BANKS  &  COMPANY, 
In  the  office  of  the  Librarian  of  Congress,  at  Washington. 


COPYRIGHT,  1903, 
BY  BANKS  &  COMPANY. 

COPYBIGHT,    1904, 

**T  BANKS  &  COMPANY. 

COPYRIGHT,  1905, 
BY  BANKS  &  COMPANY. 


T 


r 


The  Tax  Law,  passed  bj  tfie  legislature  of  1896,  mates  com- 
paratively  few  changes  in  the  laws  relating  to  the  assessment  and 
collection  of  taxes. 

Decisions  made  by  the  courts  under  former  laws  will,  it  \a 
believed,  in  most  instances,  prove  controlling  under  the  new  one. 
Boards  of  assessors,  collectors,  and  lawyers  need  the  guidance  of 
these  decisions  to  properly  understand  the  provisions  of  this 
statute. 

In  this  work  the  endeavor  has  been  made,  by  quotations  from 
opinions  in  leading  cases,  to  explain  and,  as  far  as  .possible,  make 
plain  the  rights  of  the  assessor  and  the  assessed,  the  collector  and 
the  taxpayer. 

The  application  of  a  former  decision  to  a  new  law,  with  slightly 
changed  phraseology,  is  always  a  doubtful  undertaking,  and 
indulgence  is  begged  in  advance,  in  all  cases  where  the  author 
has  failed  to  appreciate  that  the  decision  quoted  is  "  not  in  point." 

The  decisions  relating  to  taxable  transfers  and  certiorari  are 
especially  important  to  the  practicing  lawyer,  and,  fortunately, 
cover  nearly  every  question  likely  to  arise. 

The  compilation  in  a  single  chapter  of  the  miscellaneous  duties 
of  assessors  will,  it  is  hoped,  greatly  aid  them  in  the  performance 
of  duties  which  they  are  liable,  though  rarely,  to  be  called  upon 
to  execute. 

Brockport,  N.  Y.,  June  15,  189* 

ffOHN  N.  DRAKE, 


776850 


PREFACE  TO  SECOND  EDITION. 


SINCE  its  enactment  in  1896  the  legislation  has  made  many  import- 
ant changes  in  the  Tax  Law.  A  number  of  new  sections  have  been 
added  and  the  old  law  revised  and  amended. 

The  decisions  relating  to  the  levying  and  collection  of  the  franchise 
tax  are  important,  as  are  also  those  affecting  taxable  transfers  and 
eertiorari  proceedings. 

It  has  been  the  effort  of  the  Editor  to  select  the  more  important  of 
the  vast  number  of  decisions  affecting  the  Tax  Law,  and  insert  them 
under  the  decisions  already  cited. 

A.  J.  D. 

ALBANY,  N.  Y.,  August  5thf  1902. 


TABLE  OF  CASES  QUOTED. 


PAGE 

Aetna  Ins.  Co.  v.  Mayor,  153  N.  Y.  331 86 

Albany  &  Stockbridge  R.  R.  Co.  v.  Town  of  Canaan,  16  Barb.  244 49 

Association  v.  Mayor,  104  X.  Y.  581 20 

Austin  v.  Hudson  River  Telephone  Co.,  73  Hun,  96 34 

Austen  v.  Westchester  Telephone  Co.,  8  Misc.  11 179 

Barlow  v.  St.  Nicholas  Xat.  Bank,  63  N.  Y.  399 42 

Bell  v.  Pierce,  51  N.  Y.  12 46 

Bellinger  v.  Gray,  51  N.  Y.  610 - 79,     81 

Bennett  v.  Robinson,  42  App.  Div.  412 51 

Bertles  v.  Xunan,  92  N.  Y.  152 24 

Black's  Estate,  In  re 152 

Blackburn  v.  Barton,  63  App.  Div.  581 18 

Boardman  v.  Board  of  Supervisors,  85  N.  Y.  359 32 

Boyce  v.  Russell,  2  Cow.  444 92 

Bradley  v.  Ward,  58  N.  Y.  401 » 78,     93 

Breed  v.   Wells,    10  Misc.   195 24 

Brown  v.  Davis^  9  Hun,  43 23 

Hi -uckhart  v.  City  of  New  York,  82  App.  Div.  218 33 

Butler's  Estate,  In  re,  58  Hun,  400 157 

Capron's  Estate,  In  re 157 

Chamberlin  v.  Da vison,  46  Hun,  48 23 

Chegaray  v.  Mayor,  13  N.  Y.  220 19 

Church  of  St.-  Monica  v.  Maj-or,  119  N.  Y.  91 20 

City  of  Xew  York  v.  McLean,  57  App.  Div.  601 86 

Clark  v.  Norton,  49  X.  Y.  243 41,     40 

( 'lark  v.  Xorton,   58  Barb.  434 Gl 

Clason  v.  Baldwin.  152  X.  Y.  204 ..114,  120 

Coleman  v.  Shattuck,  62  N.  Y.  348 43,   68,   69,   71,     90 

Cregstrom  v.  McGregor,  74  Hun,  343 

Cromwell  v.  McLean,  123  N.  Y.  474 

Dinehart  v.  Wilson,  15  Barb.  595 85 

Dorn  v.  Fox,  61  X.  Y.  264 82 

Dorn  v.  Backer,  61  X.  Y.  261 31 

Dorwin  v.  Strickland,  57  N.  Y.  492 45 

Estate  of  Astor,  17  St.  Repr.  787 167 

Estate  of  Hendricks,  18  St.  Repr.  989 149,  168 

Estate  of  Keenan,  22  St.  Repr.  79 159 

Estate  of  Miller,  10  St.  Repr.  341 .» 158 

Estate   of  Millward,   6   Misc.   425 165,  168 

Estate  of  Uhlman,  137  X.  Y.  403 ' 170 

Estate  of  Wallace,  18  St.  Repr.  387 168 


iv  TABLE  OF  CASES. 

PACK 

Fake  v.  Whipple,  39  N.  Y.  394 92 

First  Nat.  Bank  of  Sandy  Hill  v.  Fancher,  48  N.  Y.  524 81 

Frazee  v.  Moffit,  20  Blatch.  Cir.  Ct.  Repr.  267 132 

Fuller  v.  Allen,  1  Abb.  Pr.  Eep.  12 42 

Griffen  v.  Sutherland,  14  Barb.  456 23 

Hassen  v.  City  of  Rochester,  67  N.  Y.  528 18 

Hepburn  v.  School  Directors,  23  Wall.  480 38 

Hersee  v.  Porter,   100  N.  Y.  403 81 

Herr's  Will,  In  re,  55  Hun,  167 154 

iiilton  v.  Fonda,  86  N.  Y.  339 65 

Hoyt  v.  Commissioners,   23  N.  Y.  224 51 

Hudson  River  Bridge  Co.  v.  Patterson,  74  N.  Y.  365 35 

Hulse's  Estate,  In  re 152 

In  re  Green,  153  N.  Y.  223 148 

Jansen  v.  Ostrander,  1  Cow.  670 92 

Johnson  v.  Elwood,  53  N.  Y.  431 , 69 

Jones  v.  Feitner,  157  N.  Y.  363 ' 17 

Joslyn  v.  Rockwell,  128  N.  Y.  334 33 

Levy  v.  Newman,  130  N.  Y.  11 44 

Looney  v.  Hughes,  26  N.  Y.  514 191 

Lord  v.  Cooper,  19  App.  Div.  535 12 

L.  S.  &  M.  S.  Ry.  Co.  v.  Roach,  80  N.  Y.  339 79,  80 

Matter  of  Adams,  19  App.  Diy.  415 72 

Matter  of  Adler,  70  App.  Div.  571 38 

Matter  of  Astor,  17  St.  Rep.  787 168 

Matter  of  Babcock,  115  N.  Y.  450 41,  42 

Matter  of  Bradley,  141  N.  Y.  527 0 

Matter  of  B.  M.  G.  I.  Co.,  144  N.  Y.  232 73 

Matter  of  Bliss,  6  App.  Div.   192 1 49 

Matter  of  Bronson,  93  Hun,  546 153 

Matter  of  Bullard's  Estate,  76  App.  Div.  207 150 

Matter  of  Corwin,  135  N.  Y.  245 , 66,  70 

Matter  of  Corning,  51  St.  Repr.  265 154 

Matter  of  Cobb,  14  Misc.  409 15« 

Matter  of  Curtis,  142  N.  Y.  219 219 

Matter  of  Cager,  111  N.  Y.  343 160 

Matter  of  Davis,  149  N.  Y.  539 , 150 

Matter  of  Davis,  91  Hun,  53 '. 161,  170 

Matter  of  Doty,   7   Misc.    193 153 

Matter  of  Farley,  15  St.  Repr.  727 156,  1 74 

Matter  of  Field,  36  Misc.  229 156 

Matter  of  Gould,  156  N.  Y.  423 156 

Matter  of  Gradson,  66  App.  Div.  267 158 

Matter  of  Hall,  88  Hun,  68 149 

Matter  of  Hamilton,  148  N.  Y.  310 150,  156 

Matter  of  Hellman's  Estate,  174  N.  Y.  254 154,  156 

Matter  of  Hoffman,  143  N.  Y.  327   151,  158,  160,  177 

Matter  of  Houdayer,  3  App.  Div.  474 153 

Matter  of  Hackett,  14  Misc.  282 162 

Matter  of  James,  144  N.  Y.  6 151 

Matter  of  Jenkins,  47,App.  Div.  394 54b 


TABLE  OF  CASES.  v 

PAGE 

Matter  of  Knapp,  51  St.  Repr.  513 152 

Matter  of  Kunkel,  27  App.  Div.  470 ' 158 

Matter  of  Knoedler,  140  N.  Y.  377 154 

Matter  of  Lang-don,  153  N.  Y.  6 160 

Matter  of  Livingston,  93  Hun,  568 156 

Matter  of  Manning,  169  N.  Y.  449 15G 

Matter  of  McMahon,  102  N.  Y.  176 22 

Matter  of  McPherson,  104  N.  Y.  306 148,  167 

Matter  of  Merriam,  144  X.  Y.  479 152 

Matter  of  Moore,  90  Hun,  162 157,  158 

Matter  of  New  York  Protectory,  77  N.  Y.  342 72 

Matter  of  Nichols,  54  N.  Y.  62 32 

Matter  of  Nichols,  91  Hun,  134 157 

Matter  of  Park,  8  Misc.  550 162 

Matter  of  Peck,  80  Hun,  122 63,  65,  179 

Matter  of  Phipps,  77  Hun,  325 153 

Matter  of  Platt,  8  Misc.  144 160 

Matter  of  Post,  5  App.  Div.   113 171 

Matter  of  Preston,  37  Misc.  236 17 

Matter  of  Prime,  136  N.  Y.  347 155 

Matter  of  Prout,  19  St.  Repr.  318 170 

Matter  of  Ray,  13  Misc.  480 158 

Matter  of  Romaine,  127  N.  Y.  80 153 

Matter  of  Rosevelt,  143  N.  Y.  120 160 

Matter  of  Seaman,  147  N.  Y.  69 : 159 

Matter  of  Stewart,  131  N.  Y.  274 149 

Matter  of  Stiger,  7  Misc.  268 152 

Matter  of  Strasburgher,  132  N.  Y.  128 32 

Matter  of  Swift,  137  N.  Y.  77 150,  151,  160,  167,  168 

Matter  of  Sutton,  3  App.  Div.  208 156 

Matter  of  Tracy,  87  App.  Div.  215 160 

Matter  of  Vassar,  127  N.  Y.  1 21,  155,  166 

Matter  of  West-urn,  152  N.  Y.  193 160,  171 

Matter  of  Winegard,  78  Hun,  58 180 

Matter  of  Winegard,  70  Hun,  56 184 

Matter  of  Young,  26  Misc.  186 . .  r 67 

May  v.  Traphagen,  139  N.  Y.  478 43,  GS 

McLean  v.  Jepson,  128  N.  Y.  42 30,  65 

Muzzy  v.  Shattuck,  1  Den.  233 92 

M;\  gatt  v.  Washburn,  15  N.  Y.  316 45 

National  Bank  of  Chemung  v.  City  of  Elmira,  53  N.  Y.  49 47 

Neass  v.  Mercer,  15  Barb.  318 171 

Norris  v.  Jones,  81  Hun,  304 80,  179 

Oakley  v.  Healey,  38  Hun,  244 43 

Overing  v.  Foote,  43  N.  Y.  290 47 

Parsons  v.  Parker,  80  Hun,  281 47 

Parish  v.  Golden.  35  N.  Y.  462 71 

Peck's  Estate,  In  re 149 

Pelton's  Estate,  In  re 171 


vi  TABLE  OF  CASES. 

PAGE 

People  v.  Adams,  125  N.  Y.  471 71 

People  v.  Assessors,  106  N.  Y.  671 , 179 

People  v.  Assessors,  76  N.  Y.  202 38 

People  v.  Assessors,  39  N.  Y.  84. 58,  187 

People  v.  Assessors,  40  N.  Y.  154 32 

People  v.  Asten,  100  N.  Y.  597 37 

People  v.  Badgley,  138  N.  Y.  314 181 

People  v.  Barber,  42  Hun,  27 19 

People  v.  Barker,  117  N.  Y.  86 40 

People  v.  Barker,  146  N.  Y.  304 44 

People  v.  Barker,  135  N.  Y.  656 44 

People  v.  Barker,  145  N.  Y.  239 45 

People  v.  Barker,  139  N.  Y.  55 46 

People  v.  Barker,  86  Hun,  283 47 

People  v.  Barker,  48  N.  Y.  70 49,  50,  58,  67 

People  v.  Barker,  87  Hun,  194 51 

People  v.  Barker,  141  N.  Y.  118 29 

People  v.  Barker,  14  Misc.  402 30 

People  v.  Barker,  17  N.  Y.  Supp.  788 31 

People  v.  Barker,  21  N.  Y.  Supp.  704 32 

People  v.  Barker,  66  Hun,  21 36 

People  v.  Barker,  72  Hun,  126 37' 

People  v.  Barker,  75  Hun,  6 186 

People  v.  Barker,  76  Hun,  454 37 

People  v.  Barker,  141  N.  Y.  196. . .  > 37 

People  v.  Barker,  140  N,  Y.  437 66 

People  v.  Barker,  152  N.  Y.  417 35 

People  v.  Barker,  155  N.  Y.  330 , , 38 

People  v.  Barker,  84  App.  Div.  469 35 

People  v.  Beers,  67  How.  219 27,  29 

People  v.  Board  of  Supervisors  of  Schoharie  Co.,  39  Misc.  162 14 

People  v.  Budlong.  2]  Misc.  361 183 

People  v.  Bug,  13  Abb.  N.  C.  169 32,  56 

People  v.  Campbell,  93  N.  Y.  196 20 

People  v.  Campbell,  145  N.  Y.  587 129 

People  v.  Campbell,  138  N,  Y.  543 129 

People  v.  Campbell,  139  N.  Y.  68 131 

People  v.  CLtnpbell,  144  N.  Y.  166 132 

People  v.  Campbell,  88  Hun,  544 142 

People  v.  Carter,  47  Hun,  446 184 

People  v.  Carter,  109  N.  Y.  576 181,  182 

People  v.  Cassity,  46  N.  Y.  46 > .35,  49,  58 

People  v.  City  of  Oswego,  5  Hun,  117 64 

People  v.  Clapp,  64  Hun,  547 61 

People  v.  Chatham,  45  Hun,  6 181,  182,  186 

People  v.  Coleman,  135  N.   Y.  231 , 27,  132 

People  v.  Coleman,  128  N.  Y.  524 32 

People  v.  Coleman,  126  N.  Y.  433 36 

People  v.  Coleman,  41   Hun,  307 182 

People  v.  Coleman,  107  N.  Y.  541 .188 


TABLE  OF  CASKS.  vii 

PAOE 

People  v.  Commrs.,  95  N.  Y.  554 '. 18 

People  v.  Commrs.,  76  N.  Y.  64 18 

People  v.  Commrs.,   2  Black,   620 18 

People  v.  Commrs.,  6  Hun,  109 19 

People  v.  Commrs.,  11  Hun,  505 21 

People  v.  Commrs.,  64  N.  Y.  541 30 

People  v.  Commrs.,  100  N.  Y.  128 32 

People  v.  Commrs.,  104  N.  Y.  240 35 

People  v.  Commrs.,  1  T.  &  C.  611 37 

People  v.  Commrs.,  67  N.  Y.  516 38 

People  v.  Commrs.,  69  N.  Y.  91 38 

People  v.  Commrs.,  99  N.  Y.   157 45 

People  v.  Commrs.,  82  N.  Y.  70 50 

People  v.  Commrs.,  80  N.  Y.  573 50 

People  v.  Commrs.,  76  N.  Y.  64 51,  55,  67 

People  v.  Commrs.,  99  N.  Y.  254 180 

People  v.  Commrs.,   144  N.  Y.  483 182 

People  v.  Commrs.,  99  N.  Y.   154 186 

People  v.  Crowley,  21  App.  Div.  304 32 

People  v.  Davenport,  91  N.  Y.  574 186 

People  v.  Dolan,  126  N.  Y.  166 48,  65 

People  v.  Duguid,   68  Hun,  243 180 

People  v.  Duryea,  59  App.  Div.  488 ~. . . .  16 

People  v.  Edison  E.  L.  Co.,  138  N.  Y.  543 ,  46 

People  v.  Feitner,  167  N.  Y.  1 15 

People  v.  Feitner,  26  Misc.  40 15 

People  v.  Feitner,  168  N.  Y.  494 18 

People  v.  Feitner,   168  N.  Y.   360 31 

People  v.  Feitner,  61  App.  Div.  129 38 

People  v.  Feitner,  166  N.  Y.  129 38,  69 

People  v.  Feitner,  77  App.  Div.  189 , 29 

People  v.  Ferguson,   38  N.   Y.   89 67 

People  v.  Forrest,  96   N.   Y.   544 63 

People  v.  Forrest,  97  N.  Y.  97 19 

People  v.  Fredericks,   48   Barb.   173 186 

People  v.  Freeman,  3  Lans.   148 26 

People  v.   Gaus,  169  N.  Y.   19 31 

People  v.  Goff,  52  N.  Y.  434 59 

People  v.  Gray,  45  N.  Y.  243 182 

People  v.  Hadley,  76  N.  Y.  337 74 

People  v.  Hadley,  1  Abb.  N.  C.  441 76 

People  v.  Halsey,  37  N.  Y.  344 44,  67 

People  v.  Hall,    83   Hun,    375 65,  186 

People  v.  Harkness,  84  Him,  445 182 

People  v.  Haupt,  104  X.  Y.  377 70 

People  v.  Hicks,   105  X.    Y.   200 188 

People  v.  Horn  Silver  Mining  Co.,  105  X.  Y.  76 128 

People  v.  Howland,   61  Barb.  273 64 

People  v.  Home  Ins.  Co.,  92  X.  Y.  328 134 


viii  TABLE  OF  CASES. 

People  v.  Jones,  106  1ST.  Y.  330 , 69 

People  v.  Johnson,  29  App.  Div.  75 67 

People  v.  Keator,  36  Hun,  592 47,  187 

People  v.  Keator,  101  N.  Y.  610 188 

People  v.  Knickerbocker  Ice  Co.,  99  N.  Y.  181 , 132 

People  v.  Knight,  173  N.  Y.  255 131 

People  v.  Lane,  41  Misc.  1 135b 

People  v.  Lawlor,  36  Misc.  594 18 

People  v.  Martin,  48   Hun,   193 48 

People  v.  Maynard,  7  Misc.  295 64,  66 

People  v.  McCarthy,  102  N.  Y.  630. 74,  180 

People  v.  McLean,  80  N.  Y.  254 30 

People  v.  McNamara,  18  App.  Div.  17 16 

People  v.  Miller,  85  App.  Div.  211 146 

People  v.  Morgan,  61   App.  Div.  373 131 

People  v.  Morgan,  47  App.  Div.   126 138 

People  v.  Morgan,  85  App.  Div.  292 117a 

People  v.  Neff,  15  App.  Div.  8 35 

People  v.  Ogdensburg,  48  N.  Y.  390 50 

People  v.  Parker,   117   N.  Y.  86 183 

People  v.  Peck,  157  N.  Y.  51 18a 

People  v.  Peterson,  31  Hun,  421 21 

People  v.  Pond,  13  Abb.  N.  C.  1 47,     48 

People  v.  Pratt,  129  N.  Y.  68 '. 26 

People  v.  Purdy,  58  Hun,  386 ?1 

People  v.  Reed,    64    Hun,    553 51 

People  v.  Reilly,  21  Misc.  363 17 

People  v.  Roberts,  91  Hun,  158 120 

People  v.  Roberts,  4  App.  Div.  288 131 

People  v.  Roberts,  4  App.  Div.  388 133 

People  v.  Roberts,  90  Hun,  537 138 

People  v.  Roberts,  4  App.  Div.  334 143 

People  v.  Roberts,  91  Hun,  146 143 

People  v.  Roberts,   145   N.   Y.   375 132 

People  v.  Roberts,   152  N.  Y.  59 30 

People  v.  Roberts,  151  N.  Y.  540 117a 

People  v.  State  Board  of  Tax  Commissioners,  174  N.  Y.  417 

People  v.  State  Board  of  Tax  Commissioners,  79  App.  Div.  183 15 

Tucker  v.  City  of  Utica,  158  N.  Y.   162 127 

Tucker  v.  City  of  Utica,  25  App.  Div.  16 , 131 

Tucker  v.  City  of  Utica,  27  App.  Div.  455 131 

Tucker  v.  City  of  Utica,  168  N.  Y.  14 , 131 

Tucker  v.  City  of  Utica,  158  N.  Y.  168 131 

Tucker  v.  City  of  Utica,  20  App.  Div.  514. ..' 133 

Tucker  v.  City  of  Utica,  51  App.  Div.  77 133 

People  v.  Secor,  5   Barb.   607 22 

People  v.  Smith,  87   N.   Y.  576 51 

People  v.  Smith,  24  Hun,  66 179,  184,  185,  186 

People  v.  Suflern,  68  N.  Y.  321 12 

People  v.  Supervisors,    15    Barb.    607 69 

People  v.  Supervisors,  70  N.  Y.  228 72 

People  v.  Turner,   117   N.  Y.   227 63 

People  v.  Wall  Street  Bank,  39  Hun,  525 182 

People  v.  Weaver,   34  Hun,   321 47 


TABLE  OF  CASES.  ix 

PAGE 

People  v.  Wemple,  117  N.  Y.  136 130 

People  v.  Wemple,  129  N.  Y.  558 131 

People  v.  Wemple,   78   Hun,   63 131 

People  v.  Wemple,  138  N.  Y.  1 134 

People  v.  Wemple,  138  N.  Y.  582 140 

People  v.  Wemple,  133  N.  Y.  617 142 

People  v.  Wemple,  141  N.   Y.  471 142 

People  v.  Willis,   133  N.  Y.   383 12 

People  v.  Williams,   90   Hun,    501 24 

Phipps,    In    re 151,  154 

Plumb,  In  re,  19  X.  Y.  Supp.  78 63 

Prosser  v.  Secor,  5  Barb.  607 40 

Robinson  v.  Howland,  26  Hun,  501 237 

Eundell  v.  Lakey,  40  N.  Y.  513 41,  62 

Sanders  v.  Downs,  141  N.  Y.  422 43 

Sexton  v.  Pepper,  28  Hun,  31 41 

Shattuck  v.  Bascom,  105  N.  Y.  39 69 

Smith's   Estate,   In   re , 165 

Stewart  v.  Crysler,  100  X.  Y.  378 33 

Stockwell  v.  Veitch,  38  Barb.  650 85 

Stroud  v.  Butler,  18  Barb.  327 79 

Stewart's  Estate,  In  re,  10  N.  Y.  Supp.  15 149 

Tallrnan  v.  White,  2  N.  Y.  66 56 

Tallmadge  v.  Seaman,  9  Misc.  303 148 

The  Society  of  the  New  York  Hospital  v.  Purdy,  58  Hun,  386 28 

The  Village  of  Sandy  Hill  v.  Akin,  77  Hun,  538 51 

The  Troy  &  L.  Co.  v.  Kane,  72  N.  Y.  614 80 

Thompson  v.  Burhans,  61  N.  Y.  52 90 

Thomas'  Estate,  In  re,  24  N.  Y.  Supp.  713 154 

Toole  v.  Board  of  Supervisors,  16  Misc.  653 24 

Trowbridge  v.  Horan,  78  N.  Y.  439 59 

Tucker  v.  City  of  Utica,  35  App.  Div.  173 17 

Twigg's  Estate,  In  re 152 

Union  Steamboat  Co.  v.  City  of  Buffalo,  82  N.  Y.  351 34 

United  States  Trust  Co.  v.  Mayor,  77  Hun,  182 180 

Vail  v.  Owen,  19  Barb.  22 46 

Yanderbilt's  Estate,  In  re,  10  N.  Y.  Supp.  239 171 

Van  Derventer  v.  Long  Island  City,  139  N.  Y.  133 44 

Van  Rensselaer  v.  Witbeck,  7  N.  Y.  517 68,  79 

Vinot's  Estate,  In  re,  7  N.  Y.  Supp.  517 154 

Vose  v.  Willard,  47  Barb.  320 66,  67 

WTard  v.  Richardson,  1  Abb.  N.  C.  449 93 

Weaver  v.  Devendorf,  3  Den.  117 46 

Westfall  v.  Preston,  49  N.  Y.  349 43,  68,  79 

\Vheeler  v.  Mills,  40  Barb.  644 61 

Wheeler's  Estate,  22  X.  Y.  Supp.  1075 166 

Whiting  v.  Barrett,  7  Lans.  106 24 

Wilcox  v.  City  of  Rochester,  129  N.  Y.  247 31 


I, 


CHAPTER  I. 

Town  Assessors  and  Collectors. 
Section    1.  Election. 
2.  Number. 
&  Eligibility. 
4.  Oath  of  office. 
6.  Resignations. 

6.  Vacancies. 

7.  Compensation  of  assessors. 

8.  Compensation  in  Queens  county. 

9.  Collector's  undertaking. 

10.  Form  of  undertaking  —  liability. 

11.  Filing  and  lien  of  undertaking. 

Section  1.  Election — There  shall  be  elected  at  the  animal 
town  meeting  in  each  town,  by  ballot,  one  assessor,  one  collector 
*  *  *  ,  All  such  officers  shall  hold  their  respective  offices 
nntil  others  are  elected  in  their  place  and  have  qualified. 

L.  1890,  chap.  5G9,  §  12,  as  am.  L.  1S93,  chap.  344. 

§  9.  Number. —  There  shall  be  three  assessors  in  each  town, 
divided  into  three  classes,  each  of  whom  shall  hold  his  office  three 
years. 

Town  Law,  L.  1890,  chap.  569,  f  15. 

§  3.  Eligibility. — Every  elector  of  the  town  shall  be  eligible 
to  any  town  office,  except  inspectors  of  election  shall  also  be  able 
to  read  or  write. 

Id.,  s  50. 

o 

No  person  shall  be  capable  of  holding  a  civil  office  who  shall  not,  at  the 
time  he  shall  be  chosen  thereto,  be  of  full  age,  a  citizen  of  the  United 
States,  a  resident  of  the  State,  and  if  it  be  a  local  office,  a  resident  of  the 
political  subdivision  or  municipal  corporation  of  the  State  for  which  he 
shall  be  chosen,  or  within  which  the  electors  electing  him  reside,  or 
within  which  his  official  functions  are  required  to  be  exercised.  The 
Public  Officers  Law,  L.  1892,  chap.  681,  §  3. 


6  FEW  YORK  TAX  LAW. 

Holding  over  after  expiration  of  term. 

Every  officer  except  a  judicial  officer,  a  notary  public,  a  commissioner 
of  deeds  and  an  officer  whose  term  is  fixed  by  the  Constitution,  having  duly 
entered  on  the  duties  of  his  office,  shall,  unless  the  office  shall  terminate 
or  be  abolished,  hold  over  and  continue  to  discharge  the  duties  of  his 
office,  after  the  expiration  of  the  term  for  which  he  shall  have  been 
chosen,  until  his  successor  shall  be  chosen  and  qualified;  but  after  the 
expiration  of  such  term,  the  office  shall  be  deemed  vacant  for  the  purpose 
of  choosing  his  successor.  An  officer  so  holding  over  for  one  or  more 
entire  terms,  shall,  for  the  purpose  of  choosing  his  successor,  be  regarded 
as  having  been  newly  chosen  for  such  terms.  An  appointment  for  a  term 
shortened  by  reason  of  a  predecessor  holding  over,  shall  be  for  the  residua 
of  the  term  only.  Id.,  i  5. 

§  4.  Oath  of  office.— Every  person  elected  or  appointed  to 
any  town  office,  except  justice  of  the  peace,  shall  before  he  enters 
on  the  duties  of  his  office,  and  within  ten  days  after  he  shall  be 
notified  of  his  election  or  appointment,  take  and  subscribe  before 
some  officer  authorized  by  law  to  administer  oaths  in  his  county, 
the  constitutional  oath  of  office,  and  such  other  oath  as  may  be 
required  by  law,  and  which  shall  be  administered  and  certified 
by  the  officer  taking  the  same  without  reward,  and  shall  within 
eight  days  be  filed  in  the  office  of  the  town  clerk,  which  shall  be 
deemed  an  acceptance  of  such  office;  and  a  neglect  or  omission  to 
take  and  file  such  oath,  or  a  neglect  to  execute  and  file,  within 
the  time  required  by  law,  any  official  bond  or  undertaking,  shall 
be  deemed  a  refusal  to  serve,  and  the  office  may  be  filled  as  in 
case  of  a  vacancy. 

Town  Law,  L.  1890,  chap.  569,  §  51. 

Every  officer  shall  take  and  file  the  oath  of  office  required  by  law  before 
he  shall  be  entitled  to  enter  upon  the  discharge  of  any  of  his  official  duties. 
An  oath  of  office  may  be  administered  by  any  officer  authorized  to  take, 
within  the  State,  the  acknowledgment  of  the  execution  of  a  deed  of  real 
property,  or  by  an  officer  in  whose  office  the  oath  is  required  to  be  filed,  or 
may  be  administered  to  any  member  of  a  body  of  officers,  by  a  presiding 
officer  or  clerk  thereof,  who  shall  have  taken  an  oath  of  office.  The 
Public  Officers  Law,  L.  1892,  chap.  681,  §  10,  as  am.  L.  1893,  chap.  318. 

Piling  of  the  oath  is  an  acceptance  of  the  office. 

It  is  very  clear  that  the  law  contemplates  two  steps  by  the  candidate 
elected  to  office.  The  first  to  be  taken  is  the  filing  of  his  oath  of  office. 
When  that  has  been  done,  the  office  is  deemed  to  have  been  accepted,  and 
that  is  equivalent  to  saying  that  the  officer-elect  has  entered  upon  his 
duties.  Matter  of  Bradley,  141  N.  Y.  527,  531. 


YOBK  TAX  LAW.  fl 

§  5.  Resignations. —  The  resignation  of  every  town  officer  snail 
be  addressed  to  the  town  clerk. 

L,  1892,  chap.  681,  §  21.  subd.  8. 

Every  resignation  shall  be  in  writing,  addressed  to  the  officer  or  body 
to  whom  it  is  made.  If  addressed  to  an  officer  it  shall  take  effect  upon 
delivery  to  him  at  his  place  of  business  or  when  it  shall  be  filed  in  his 
office.  Id.,  subd.  8. 

§  6.  Vacancies. —  When  a  vacancy  shall  occur  or  exist  in  any 
town  office,  the  town  board  or  a  majority  of  them  may,  by  an 
instrument  under  their  hands  and  seals,  appoint  a  suitable  per- 
son to  fill  the  vacancy,  and  the  person  appointed,  except  justices 
of  the  peace,  shall  hold  the  office  until  the  next  annual  town  meet- 
ing. The  board  making  the  appointment  shall  cause  the  same 
to  be  forthwith  filed  in  the  office  of  the  town  clerk,  who  shall 
forthwith  give  notice  to  the  person  appointed. 

L.  1890,  chap.  569,  §  65. 

When  office  becomes  vacant. 

Every  office  shall  become  vacant  on  the  happening  of  either  of  the  fol- 
lowing events  before  the  expiration  of  the  term  thereof: 

1.  The  death  of  the  incumbent. 

2.  His  resignation. 

3.  His  removal  from  office. 

4.  His  ceasing  to  be  an  inhabitant  of  the  State,  or  If  he  be  a  local 
officer,  of  the  political  subdivision  or  municipal  corporation  of  which  he  is 
required  to  be  a  resident  when  chosen, 

5.  His  conviction  of  a  felony  or  of  a  crime  involving  a  violation  of  his 
oath  of  office. 

6.  The  judgment  of  a  court,  declaring  void  his  election  or  appointment, 
or  that  his  office  is  forfeited  or  vacant. 

7.  His  refusal  or  neglect  to  tile  his  official  oath  or  undertaking,  if  one  is 
required,  before  or  within  ffif  teen  days  after  the  commencement  of  the  term 
of  office  for  which  he  is  chosen,  if  an  elective  office,  or  if  an  appointive 
office,  within  fifteen    days  after   notice  of    his    appointment,  or  within 
fifteen  days  after  the  commencement  of  such  term;  or  to  file  a  renewal 
undertaking  within  the  time  required  by  law,  or  if  no  time  be  so  speci- 
fied, within  fifteen  days  after  notice  to  him  in  pursuance  of  law,  that 
siKh  renewal  undertaking  is  required.     When  a  new  office  or  an  addi- 
tional incumbent  of  an  existing  office  shall  be  created,  such  office  shall, 
for  the  purposes  of  an  appointment  or  election,  be  vacant  from  the  date 
of  its  creation,  until  it  shall  be  filled  by  election  or  appointment.     The 
Public  Officers   Law,  L.  1892,  chap.  681,  §  20. 

§  7.  Compensation. —  For  each  day  actually  and  necessarily 
devoted  by  them  to  the  service  of  the  town,  two  dollars  per  day. 
L.  1890,  chap.  569,  §  178,  as  am.  L.  1805,  chap.  297. 


8  NEW  YORK  TAX  LAW. 

§  8.  Compensation  in  Queens  county. —  Each  of  said  assessors 
shall  receive,  as  compensation  for  each  day  of  actual  service  in 
the  discharge  of  the  duties  of  his  office  as  such  assessor,  the  sum 
of  three  dollars  to  be  audited  and  paid  in  the  manner  now  pro- 
vided by  law. 
L.  1893,  chap.  629. 

§  9.  Collector's  undertaking. —  Every  person  elected  or  ap- 
pointed to  the  office  of  collector,  before  he  enters  upon  the  duties 
of  his  office,  and  within  eight  days  after  he  receives  notice  of  the 
amount  of  taxes  to  be  collected  by  him,  shall  execute  an  under- 
taking, with  two  or  more  sureties,  to  be  approved  by  the  super- 
visor, to  the  effect  that  he  will  well  and  faithfully  execute  his 
duties  as  collector,  pay  over  all  moneys  received  by  him,  and 
account  in  the  manner  and  within  the  time  provided  by  law  for 
all  taxes  upon  the  assessment-roll  of  his  town  delivered  to  him 
for  the  ensuing  year,  and  shall  deliver  such  undertaking  to  the 
supervisor  of  the  town. 

L.  1890,  chap.  569,  §  52. 

§  10.  Form  of  undertaking  —  liability.  —  Every  undertaking 
of  a  town  officer,  as  provided  by  this  chapter  or  otherwise,  must 
be  executed  by  such  officer  and  his  sureties  and  be  acknowledged 
or  proven  and  certified  in  like  manner  as  deeds  to  be  recorded, 
and  the  approval  indorsed  thereon.  The  parties  executing  such 
undertaking  shall  be  jointly  and  severally  liable,  regardless  of 
its  form  in  that  respect,  for  the  damages  to  any  person  or  party 
by  reason  of  a  breach  of  its  terms. 

Id.,  |  63. 

§  11.  Filing  and  lien  of  undertaking.  —  The  supervisor  shall, 
within  six  days  thereafter,  file  the  undertaking,  with  his  approval 
indorsed  thereon,  in  the  office  of  the  county  clerk,  who  shall  make 
an  entry  thereof  in  a  book  to  be  provided  for  the  purpose,  in  the 
same  manner  as  judgments  are  entered  of  record;  and  every  such 
undertaking  shall  be  a' lien  on  all  the  real  estate  held  jointly  or 
eeverally  by  the  collector  or  his  sureties  within  the  county,  at  the 
time  of  the  filing  thereof,  and  shall  continue  to  be  such  lien,  until 
its  condition,  together  with  all  costs  and  charges  which  may 
accrue  by  the  prosecution  thereof,  shall  be  fully  satisfied. 

Id.  §  53. 


NEW  YORK  TAX  LAW.  • 

CHAPTER  II. 

Village  Assessors. 
Section   1.  In  Tillages  incorporated  under  the  "  General  Act.** 

2.  Eligibility. 

3.  Notice  of  election, 

4.  Oath  of  office. 
6.  Vacancies. 

6.  Compensation. 

7.  When  to  make  assessment.. 

8.  Assessment  for  extraordinary  expenditure!. 

9.  Notice  of  completing  roll;  review. 

10.  In  villages  incorporated  under  special  acts. 

Section  1.  In  villages  incorporated  under  the  "  The  General 

fat." The  trustees  or  a  majority  of  them,  shall  act  as  assessors 

of  the  village,  or  may  appoint  of  their  number  a  committee  for 
that  purpose,  except  that  whenever  the  resident  population  of  the 
village  shall  exceed  two  thousand,  then  on  the  written  request 
to  such  effect  of  at  least  one  hundred  voters  qualified  to  vote  on 
a  proposition  to  raise  a  tax  or  appropriate  the  same,  the  board 
of  trustees  may  by  resolution  direct  that  three  assessors  shall  be 
elected  at  the  then  next  annual  village  election  to  be  had  there- 
after, and  if  such  proceedings  be  had,  then  thereafter  assessors 
shall  be  elective  officers  of  the  village,  and  at  such  next  annual 
election  three  assessors  shall  be  elected,  one  of  whom  shall  be 
elected  for  and  shall  serve  for  the  term  of  three  years,  one  of 
whom  shall  be  elected  for  and  shall  serve  for  the  term  of  two 
years,  and  one  of  whom  shall  be  elected  for  and  serve  for  the  term 
of  one  year,  and  at  each  annual  village  election  thereafter  one 
assessor  shall  be  elected  for  and  shall  serve  for  the  term  of  three 
years,  and  the  trustees  so  acting  as  assessors,  and  in  case  where 
the  assessors  shall  become  elective  officers  under  this  act  then  the 
assessors  so  elected  shall  have  the  power  of  town  assessors  and 
be  subject  to  the  laws  applicable  to  the  same,  subject  to  the  pro- 
visions of  this  act  When  the  assessors  are  elected  officers  of 
the  village,  they  shall  be  voted  for  on  a  separate  ballot,  and  such 
ballot  shall  be  deposited  in  a  separate  box.  Any  vacancy  in  the 
office  of  the  village  assessors  shall  be  filled  at  the  next  annual 
village  election  after  the  happening  thereof,  and  in  the  meantime 
and  until  such  election  shall  be  had  by  appointment  by  the  board 
of  trustees.  It  is  further  provided,  however,  that  in  any  village 
wherein  no  assessors  are  elected,  the  trustees,  or  a  majority  of 
2 


10  NEW  YORK  TAX  LAW. 

them  may  annually  within  twenty  days  after  the  annual  village 
election,  by  an  appointment  in  writing  signed  by  them  and  filed 
with  the  clerk  of  the  village,  appoint  a  resident  freeholder  as 
assessor  for  the  ensuing  year.  Such  assessor  so  appointed  shall 
take  and  file  with  the  clerk  within  ten  days  after  his  appointment 
the  usual  oath  of  office  as  such  assessor  and  officer,  and  when  so 
appointed  and  qualified  he  shall  act  as  such  for  the  ensuing  year 
within  his  village,  and  shall  exclusively  perform  all  the  duties 
and  possess  and  exercise  all  the  powers  possessed  by  or  conferred 
by  law  upon  the  trustees  when  acting  as  assessors  in  making 
assessments  and  preparing,  verifying  and  returning  assessment- 
rolls,  and  he  shall  receive  for  his  services  the  same  compensation 
as  a  trustee  when  acting  as  or  performing  duties  of  an  assessor. 
In  case  of  any  vacancy  in  the  office  of  an  assessor  appointed  as 
aforesaid,  or  his  failure  to  serve,  the  trustees  shall  appoint  an- 
other to  serve  the  unexpired  term  in  the  same  manner  as  they  are 
authorized  to  make  an  original  appointment. 
L.  1870,  chap.  291,  title  HI,  §  13,  as  am.  L.  1800,  chap.  213. 

§  2.  Eligibility. — No  person  shall  be  eligible  to  any  office, 
unless  he  shall  be  at  the  time  a  resident  and  elector  of  the  village. 
But  any  woman  of  the  age  of  twenty-one  years  or  over  residing  in 
such  village  shall  be  eligible  to  the  office  of  clerk  of  such  village. 
Whenever  any  officer  of  the  village  shall  cease  to  be  a  resident 
thereof,  his  office  shall  become  vacant. 

L.  1870,  chap.  291,  tit  II,  §  8,  as  am.  L.  1893,  chap.  618. 

§  3.  Notice  of  election. —  The  inspectors  of  election,  presiding 
at  any  election,  or  the  clerk  of  the  village,  shall  within  five  days 
after  such  election,  notify  the  persons  elected  of  their  election. 

Id.,  §  0. 

§  4.  Oath  of  office.  —  Every  person  elected  or  appointed  to 
office  under  this  act  who  shall  neglect  to  file  the  oath  of  office 
hereinafter  required  for  five  days  after  personal  notice,  in  writing, 
from  the  inspectors  of  election  or  the  village  clerk,  of  his  election 
or  appointment,  shall  be  deemed  to  have  declined  the  office,  and 
his  place  may  be  filled  as  in  case  of  a  vacancy. 

Id.,  §  7. 

Every  person  elected  or  appointed  to  office  under  the  provisions 
of  this  act,  shall  before  he  enters  on  the  duties  of  his  office,  take, 
subscribe  and  file  with  the  village  clerk,  the  oath  of  office  pro- 
vided by  the  Constitution.  Sneh  oath  of  office  may  be  taken 


NEW  YOEK  TAX  LAW.  11 

before  the  village  clerk,  a  justice  of  the  peace,  or  a  judge  or 
justice  of  a  court  aforesaid. 
Id.,  $  12,  as  am.  L.  1887,  chap.  68. 

§  5.  Vacancies.—  If  there  shall  be  a  vacancy  in  any  office  un- 
der this  act  the  board  of  trustees  may  fill  the  same. 
id.  §  10. 

§  6.  Compensation*  —  Same  as  town  assessors,  to  wit;  two  dol- 
lars per  day. 

See  §  1,  ante,  and  L.  1870,  chap.  201.  tit  VIII,  §  26,  as  am.  L.  1883, 
chap.  459. 

§  7.  When  to  make  assessment. —  The  trustees,  whose  duty  it 
shall  be  by  this  act  to  act  as  assessors,  must,  within  sixty  days 
after  the  annual  meeting  of  the  electors  of  the  village  proceed  and 
assess  upon  the  taxable  inhabitants  and  corporations  and  prop- 
erty liable  to  assessment  and  taxation  within  the  village  for 
village  purposes  such  sum  as  they  deem  necessary,  besides  funds 
received  and  estimated  to  be  received  from  other  sources,  to 
defray  the  ordinary  expenditures  of  the  village  for  the  current 
year,  not  to  exceed  the  amount  fixed  for  that  purpose  in  the 
detailed  statement  of  the  trustees  presented  at  the  annual  meet- 
ing. Or  in  case  such  amount  shall  not  have  been  so  fixed  and 
presented  at  the  annual  meeting,  then  not  to  exceed  the  amount 
which  shall  be  fixed  and  estimated  in  like  detail,  and  published 
in  like  manner  by  the  trustees  within  thirty  days  after  such 
annual  meeting;  also  any  sum  directed,  at  an  annual  election,  to 
be  raised  as  an  extraordinary  expenditure  for  a  special  purpose 
for  that  year;  also  the  amount  fo  be  raised  as  a  highway  tax;  also 
the  poll  tax.  In  case  by  reason  of  any  actual  or  alleged  error  or 
defect  in  the  assessment-roll  of  the  last  previous  year,  the  taxes 
authorized  and  intended  to  be  assessed  thereby  were  not  wholly 
collected,  and  by  reason  thereof  the  amount  of  taxes  raised  in 
such  previous  year  was  insufficient  to  pay  the  ordinary  expendi- 
tures of  such  village  authorized  by  law  and  actually  incurred, 
then  the  trustees,  whose  duty  it  shall  be  by  this  act  to  act  as 
assessors  shall  include  the  amount  of  such  deficiency  and  the 
amount  paid  on  such  assessment-roll  of  the  previous  year  in  the 
sum  assessed  for  the  current  year,  but  shall  credit  upon  such 
assessment  made  against  the  property  of  any  person  or  corpora- 
tion, the  amount  paid  by  such  person  or  corporation  upon  such 
previous  assessment  and  included  in  the  sum  assessed  for  the 
current  year  as  aforesaid.  Every  trustee  who  shall  willfully 
neglect  or  omit  to  mnlce.  sign  nnd  present  nt  tlm  nnnnnl  meeting 


12  NEW  YOBK  TAX  LAW. 

of  the  electors  of  the  village  a  statement  as  required  by  section 
eleven  of  title  three  of  this  act  shall  be  guilty   of  a  inisde- 
meanor. 
Id.,  tit  VI,  |  1. 

§  8.  Assessment  for  extraordinary  expenditures.  —  They  shall 
also,  within  twenty  days  after  any  extraordinary  expenditure 
shall  have  been  voted  by  the  legal  electors  at  a  special  election 
proceed  to  assess  the  amount  in  the  manner  herein  directed  as  to 
ordinary  expenditures. 

Id.,  8  2. 

§  9.  Notice  of  completing  roll;  review  thereof.  —  The  per- 
sons acting  as  assessors  shall,  on  completing  the  assessment-roll, 
give  ten  days'  notice,  by  posting  notices  in  five  public  places  in 
the  village,  stating  that  they  will,  in  the  village  at  a  place  and 
time  stated,  meet  to  hear  and  determine  all  complaints  as  to 
such  roll.  They  shall  have  power  and  authority  at  such  time 
to  correct  such  roll  as  to  them  shall  seem  necessary.  After  the 
roll  shall  have  been  thus  submitted,  and  corrected  if  necessary, 
they  shall  file  the  same  and  a  copy  thereof  with  the  olerk  of  the 


Id.,  §  3. 

See   Lord  v.   Cooper,   19   App.   Div.   535.         , 

§  10.  Villages  incorporated  under  special  acts.  —  The  trus- 
tees and  officers  of  any  village  of  this  state,  created  by  special 
charter,  shall  have  and  possess  the  same  powers  as  are  prescribed 
in  any  general  act  for  the  incorporation  of  villages  within  thii 
state,  except  as  such  special  charter  may  be  in  conflict  with  anj 
provisions  of  said  general  acts. 

L.  1884,  chap.  308;  70  Hun,  589;  53  State  Rep.  741. 

§  11.  The  Tax  Law  is  applicable  to  villages.  (See  section  1.) 
In  giving  Tillage  assessors  the  flame  powers  within  their  village  as 
thote  exercised  by  town  assessors,  it  can  not  be  supposed  the  legislature 
meant  to  endow  the  former  with  powers  under  an  act  which,  by  its  terms, 
relates  only  to  assessments  for  town  taxation,  and  the  provisions  of  which 
axe  drawn  so  as  to  be  wholy  inapplicable  to  villages.  The  authority  must 
be  plainly  measured  by  the  circumstances  under  which  the  power  is  to 
be  exercised,  and  where  the  circumstances  are  substantially  the  same  the 
village  assessor  looks  to  the  law  applicable  to  the  town  assessor  for  his 
guide.  People  v.  Willis,  133  N.  Y.  383,  390. 

For  the  general  duties  of  village  assessors  reference  is  made  to  the 
general  laws  applicable  to  town  assessors,  except  as  otherwise  provided 
in  the  village  act.  The  form  of  the  assessment-roll  and  the  oath  thereto 
to  be  taken  by  the  assessors  is  furnished  by  the  general  laws.  People  v. 
Snffprn,  OS  N.  Y.  321,  325. 


NEW  YORK  TAX  LAW. 


13 


CHAPTER  III. 
The  Tax  Law,  Being  Chapter  24  of  the  General  Laws. 

(Chapter  908,  Laws  of  1896.) 

CHAPTEE  XXIV  OF  THE  GENERAL  LAWS. 

Article      1.  Taxable  property  and  place  of  taxation.     ((§§1-15.) 

2.  Mode  of  assessment     (§§  20-47.) 

3.  Equalization  of  assessment  and  levy  of  tax.      (§§ 

50-60.) 

4.  Collection  of  taxes.     (§§  70-95.) 

5.  Collection  of  nonresident  taxes.     (§§  100-109.) 

6.  Sales  by  comptroller  for  unpaid  taxes  and  redemption 

of  lands.     (§§  120-143.) 

7.  Sales  by  county  treasurers  for  unpaid  taxes  and  re- 

demption of  lands.     (§§  150-158.) 

8.  State  board  of  tax  commissioners,  state  board  of  equal- 

ization.    (§§  170-177.) 

9.  Corporation  tax.     (§§  180-203.) 

10.  Taxable  transfers.     (§§  220-242.) 

11.  Procedure.     (§§  250-264.) 

12.  Laws  repealed;  when  to  take  effect.     (§§  280-281.) 

13.  Limitation  of  time.     (§282.) 

ARTICLE  I. 
Taxable  Property  and  Place  of  Taxation. 

Section     1.  Short  title. 

2.  Definitions. 

3.  Property  liable  to  taxation. 

4.  Exemption  from  taxation. 

5.  Taxation  of  lands  leased  or  sold  by  the  state. 

6.  No  deduction  allowed  for  indebtedness  fraudulently 

contracted. 

7.  When  property  of  nonresidents  is  taxable. 

8.  Place  of  taxation  of  property  of  residents. 

9.  Place  of  taxation  of  real  property. 

10.  Taxation  of  real  property  divided  by  line  of  tax  dis- 

trict. 

11.  Place  of  taxation  of  property  of  corporations. 

12.  Taxation  of  corporate  stock. 


14:  NEW  YORK  TAX  LAW. 

.13.  Stochkolders  of  bank  taxable  on  shares. 

14.  Place  of  taxation  of  individual  bank  capital. 

15.  Eeport  of  exempt  property. 

Section  1.  Short  title. — This  chapter  shall  be  known  as  the  tax 
law. 

§  2.  Definitions. — 1.  "  Tax  district "  as  used  in  this  chapter, 
means  a  political  subdivision  of  the  state  having  a  board  of  assess- 
ors authorized  to  assess  property  therein  for  state  and  county  taxes. 

§  2.  County  is  not  a  "  tax  district."  People  ex  rel.  Lawyer  v.  Board  of 
Supervisors  of  Schoharie  Co.,  39  Misc.  162. 

2.  "  County  treasurer "  includes  any  officer  performing  the  duties 
devolving  upon  such  officer  under  whatever  name. 

3.  The  terms  "  land/'  "  real  estate  "  and  "  real  property/'  as  used 
in  this  chapter,  include  the  land  itself  above  and  under  water,  all  build- 
ings and  other  articles  and  structures,  substructures  and  superstruc- 
tures, erected  upon,  under  or  above,  or  affixed  to  the  same ;  all  wharves 
and  piers,  including  the  value  of  the  right  to  collect  wharfage,  cranage 
or  dockage  thereon;   all  bridges,  all  telegraph  lines,  wires,  poles  and 
appurtenances;   all  supports  and  inclosures  for  electrical  conductors 
and  other  appurtenances  upon,  above  and  under  ground;   all  surface, 
underground  or  elevated  railroads;   including  the  value  of  all  fran- 
chises, rights  or  permission  to  construct,  maintain  or  operate  the  same 
in,  under,  above,  on  or  through,  streets,  highways,  or  public  places; 
all  railroad  structures,  substructures  and  superstructures,  tracks  and 
the  iron  thereon;   branches,  switches  and  other  fixtures  permitted  or 
authorized  to  be  made,  laid  or  placed  in,  upon,  above  or  under  any 
public  or  private  road,  street  or  ground;   all  mains,  pipes  and  tanks 
laid  or  placed  in,  upon,  above  or  under  any  public  or  private  street  or 
place  for  conducting  steam,  heat,  water,  oil,  electricity,  or  any  prop- 
erty, substance  or  product  capable  of  transportation  or  conveyance 
therein  or  that  is  protected  thereby;   including  the  value  of  all  fran- 
chises,   rights,    authority    or    permission    to    construct,    maintain, 
operate,  in,  under,  above,  upon,  or  through,  any  streets,  highways,  or 
public  places  any  mains,  pipes,  tanks,  conduits,  or  wires,  with  their 
appurtenances,  for  conducting  water,  steam,  heat,  light,  power,  gas, 
oil,  or  other  substance,  or  electricity  for  telegraphic,  telephonic  or  other 
purposes ;  all  trees  and  underwood  growing  upon  land,  and  all  mines, 
minerals,  quarries  and  fossils  in  and  under  the  same,  except  mines 


NEW  YORK  TAX  LAW.  15 

belonging  to  the  state.  A  franchise,  right,  authority  or  permission 
specified  in  this  subdivision  shall  for  the  purpose  of  taxation  be 
known  as  a  "  special  franchise."  A  special  franchise  shall  be 
deemed  to  include  the  value  of  the  tangible  property  of  a  person, 
copartnership,  association  or  corporation  situated  in,  upon,  under 
or  above  any  street,  highway,  public  place  or  public  waters  in  con- 
nection with  the  special  franchise.  The  tangible  property  so  in- 
cluded shall  be  taxed  as  a  part  of  the  special  franchise.  No  prop- 
erty of  a  municipal  corporation  shall  be  subject  to  a  special  fran- 
chise tax. 

Am'd  by  ch.  712  of  1899.     In  effect  Oct.  1,  1899. 

§  2,  subd.  3.  See  People  ex  rel.  Met.  St.  R.  Co.  v.  State  Board  of  Tax  Com'rs, 
79  App.  Div.  183. 

4.  The  term  special  franchise  shall  not  be  deemed  to  include 
the  crossing  of  a  street,  highway  or  public  place  where  such  cross- 
ing is  not  at  the  intersection  of  another  street  or  highway,  unless 
such  crossing  shall  be  at  other  than  right  angles  for  a  distance  of 
not  less  than  two  hundred  and  fifty  feet,  in  which  case  the  whole 
of  such  crossing  shall  be  deemed  a  special  franchise.     This  subdi- 
vision shall  not  apply  to  any  elevated  railroad. 

Added  by  ch.  490  of  1901.     In  effect  April  23,  1901. 

§  2,  subd.  4.  This  subdivision  is  not  applicable  to  transfer  tax.  Matter  of 
Hellman's  Estate,  174  N.  Y.  254. 

5.  The  terms  "  personal  estate,"  and  "  personal  property,"  as  used 
in  this  chapter,  include  chattels,  money,  things  in  action,  debts  due 
from  solvent  debtors,  whether  on  account,  contract,  note,  bond  or  mort- 
gage ;  debts  and  obligations  for  the  payment  of  money  due  or  owing  to 
persons  residing  within  this  state,  however  secured  or  wherever  such 
securities  shall  be  held ;  debts  due  by  inhabitants  of  this  state  to  per- 
sons not  residing  within  the  United  States  for  the  purchase  of  any  real 
estate;   public  stocks,  stocks  in  moneyed  corporations,  and  such  por- 
tion of  the  capital  of  incorporated  companies,  liable  to  taxation  on 
their  capital,  as  shall  not  be  invested  in  real  estate. 

Changed  from  subdivision  4  to  subdivision  5  by  ch.  490  of  Laws  of  1901. 
Seat  in  New  York  Stock  Exchange  not  personal  property  within  meaning  of 
tax  law.     People  ex  rel.  Lemmon  v.  Peitner,  167  N.  Y.  1. 

§  3.  Property  liable  to  taxation. — All  real  property  within  this 
state,  and  all  personal  property  situated  or  owned  within  this  state,  is 
taxable  unless  exempt  from  taxation  by  law. 

Assessment  for  personal  property  against  a  person  as  a  trustee  without  naming 
the  estate  for  which  he  is  trastee  is  void.  People  ex  rel  Cadwalider  v.  Feitner, 
26  Misc.  40. 


16  NEW  YORK  TAX  LAW. 

Assessors  are  to  be  guided,  not  controlled,  by  the  evidence  produced  by  the 
property  owner.  People  ex  rel.  Trowbridge  v.  McNamara,  18  App.  Div.  17. 

Portion  of  city's  water  works  outside  of  the  city  is  taxable.  People  ex  rel.  City 
of  Auburn  v.  Duryea,  59  App.  Div.  488. 

§  4.  Exemption  from  taxation. — The  following  property  shall  be 
exempt  from  taxation : 

1.  Property  of  the  United  States. 

2.  Property  of  this  state  other  than  its  wild  or  forest  lands  in  the 
forest  preserve. 

3.  Property  of  a  municipal  corporation  of  the  state  held  for  a  public 
use,  except  the  portion  of  such  property  not  within  the  corporation. 

4.  The  lands  in  any  Indian  reservation,  owned  by  the  Indian  nation, 
tribe  or  band  occupying  them. 

5.  All  property  exempt  by  law  from  execution,  other  than  an  ex- 
empt homestead.     But  real  property  purchased  with  the  proceeds  of  a 
pension  granted  by  the  United  States  for  military  or  naval  services, 
and  owned  and  occupied  by  the  pensioner,  or  by  his  wife  or  widow,  is 
subject  to  taxation  as  herein  provided.     Such  property  shall  be  as- 
sessed in  the  same  manner  as  other  real  property  in  the  tax  districts. 
At  the  meeting  of  the  assessors  to  hear  the  complaints  concerning  as- 
sessments, a  verified  application  for  the  exemption  of  such  real  prop- 
erty from  taxation  may  be  presented  to  them  by  or  on  behalf  of  the 
owner  thereof,  which  application  must  show  the  facts  on  which  the 
exemption  is  claimed,  including  the  amount  of  pension  money  used 
in  or  toward  the  purchase  of  such  property.     If  the  assessors  are  satis- 
fied that  the  applicant  is  entitled  to  the  exemption,  and  that  the 
amount  of  pension  money  used  in  the  purchase  of  such  property  equals 
or  exceeds  the  assessed  valuation  thereof,  they  shall  enter  the  word 
"  exempt "  upon  the  assessment-roll  opposite  the  description  of  such 
property.     If  the  amount  of  such  pension  money  used  in  the  purchase 
of  the  property  is  less  than  the  assessed  valuation,  they  shall  enter 

upon  the  assessment-roll  the  words  "  exempt  to  the  extent  of 

dollars  "  (naming  the  amount)  and  thereupon  such  real  property,  to 
the  extent  of  the  exemption  entered  by  the  assessors,  shall  be  exempt 
from  state,  county  and  general  municipal  taxation,  but  shall  be  tax- 
able for  local  school  purposes,  and  for  the  construction  and  main- 
tenance of  streets  and  highways.     If  no  application  for  exemption  be 
granted,  the  property  shall  be  subject  to  taxation  for  all  purposes. 


NEW  YORK  TAX  LAW.  17 

The  entries  above  required  shall  be  made  and  continued  in  each  assess- 
ment of  the  property  so  long  as  it  is  exempt  from  taxation  for  any 
purpose.  The  provisions  herein,  relating  to  the  assessment  and  ex- 
emption of  property  purchased  with  a  pension  apply  and  shall  be 
enforced  in  each  municipal  corporation  authorized  to  levy  taxes. 

Am'd,  ch.  347,  1897. 

Duty  of  assessors  as   to  property  purchased  in  whole  or  in  part  with  pension 
money.     People  ex  rel.  McGrane  v.  Reilley,  21  Misc.  363. 
See  Jones  v.  Feitner,  157  N.  Y.  363  ;  Tucker  v.  City  of  Utica,  35  App.  Div.  173. 

6.  Bonds  of  this  state  to  be  hereafter  issued  by  the  comptroller  to 
carry  out  the  provisions  of  chapter  seventy-nine  of  the  laws  of  eighteen 
hundred  and  ninety-five,  and  bonds  of  a  municipal  corporation  here- 
tofore issued  for  the  purpose  of  paying  up  or  retiring  the  bonded  in- 
debtedness of  such  corporation. 

Am'd,  ch.  80,  1897.     Took  effect  March  22,  1897. 

Bonds  of  non-resident,  when  exempt.     Matter  of  Preston,  37  Misc.  236. 

7.  The  real  property  of  a  corporation  or  association  organized  ex- 
clusively for  the  moral  or  mental  improvement  of  men  or  women,  or 
for  religious,  bible,  tract,  charitable,  benevolent,  missionary,  hospital, 
infirmary,  educational,  scientific,  literary,  library,  patriotic,  historical 
or  cemetery  purposes,  or  for  the  enforcement  of  laws  relating  to 
children  or  animals,  or  for  two  or  more  of  such  purposes,  and 
used  exclusively  for  carrying  out  thereupon  one  or  more  of  such 
purposes,  and  the  personal  property  of  any  such  corporation  shall 
be  exempt  from  taxation.     But  no  such  corporation  or  association 
shall  be  entitled  to  any  such  exemption  if  any  officer,  member  or  em- 
ploye thereof  shall  receive  or  may  be  lawfully  entitled  to  receive  any 
pecuniary  profit  from  the  operations  thereof,  except  reasonable  com- 
pensation for  services  in  effecting  one  or  more  of  such  purposes,  or  as 
proper  beneficiaries  of  its  strictly  charitable  purposes ;  or  if  the  organ- 
ization thereof,  for  any  of  such  avowed  purposes,  be  a  guise  or  pretense 
for  directly  or  indirectly  making  any  other  pecuniary  profit  for  such 
corporation  or  association,  or  for  any  of  its  members  or  employes,  or 
if  it  be  not  in  good  faith  organized  or  conducted  exclusively  for  one  or 
more  of  such  purposes.     The  real  property  of  any  such  corporation  or 
association  entitled  to  such  exemption  held  by  it  exclusively  for  one  or 
more  of  such  purposes,  and  from  which  no  rents,  profits  or  income  are 
derived,  shall  be  so  exempt,  though  not  in  actual  use  therefor,  by 
reason  of  the  absence  of  suitable  buildings  or  improvements  thereon, 


18  NEW  YORK  TAX  LAW. 

if  the  construction  of  such  buildings  or  improvements  is  in  progress, 
or  is  in  good  faith  contemplated  by  such  corporation  or  association.  The  real  prop, 
erty  of  any  such  corporation  not  so  used  exclusively  for  carrying  out  thereupon  one  or 
more  of  such  purposes,  but  leased  or  otherwise  used  for  other  purposes,  shall 
not  be  exempt,  but  if  a  portion  only  of  any  lot  or  building  of  any  such  cor- 
poration or  association  is  used  exclusively  for  carrying  out  thereupon  one 
or  more  such  purposes  of  any  such  corporation  or  association,  then  such  lot 
or  building  shall  be  so  exempt  only  to  the  extent  of  the  value  of  the  portion 
so  used,  and  the  remaining  or  other  portion  to  the  extent  of  the  value  of 
such  remaining  or  other  portion  shall  be  subject  to  taxation;  provided, 
however,  that  a  lot  or  building  owned,  and  actually  used  for  hospital 
purposes,  by  a  free  public  hospital,  depending  for  maintenance  and  support 
upon  voluntary  charity  shall  not  be  taxed  as  to  a  portion  thereof  leased  or 
otherwise  used  for  the  purposes  of  income,  when  such  income  is  necessary 
for,  and  is  actually  applied  to,  the  maintenance  and  support  of  such  hospital, 
and  further  provided  that  the  real  property  of  any  fraternal  corporation, 
association  or  body  created  to  build  and  maintain  a  building  or  buildings  for 
its  meeting  or  meetings  of  the  general  assembly  of  its  members,  or  sub- 
ordinate bodies  of  such  fraternity  and  for  the  accommodation  of  other  fra- 
ternal bodies  or  associations,  the  entire  net  income  of  which  real  property  is 
exclusively  applied  or  to  be  used  to  build,  furnish  and  maintain  an  asylum  or 
asylums,  a  home  or  homes,  a  school  or  schools  for  the  free  education  or  relief 
of  the  members  of  such  fraternity  or  for  the  relief;  support  and  care  of 
worthy  and  indigent  members  of  the  fraternity,  their  wives,  widows  or 
orphans,  shall  be  exempt  from  taxation.  Property  held  by  any  officer  of  a 
religious  denomination  shall  be  entitled  to  the  same  exemptions,  subject  to 
the  same  conditions  and  exceptions,  as  property  held  by  a  religious  corpora- 
tion. 

Am'd  by  ch.  204  of  1903.    In  effect  April  24,  1903. 

A  mission-house  located  in  a  church  building  used  daily  for  religious  exercises 
add  where  women  and  children  congregate  for  counsel,  is  exempt  from  taxation, 
although  the  sisters  in  charge  of  the  same  reside  therein.  People  ex  rel.  Society 
of  the  Free  Church  of  St.  Mary  the  Virgin  v.  Feitner,  168  N.  Y.  494. 

See  also  Blackburn  v.  Barton,  63  App.  Div.  581;  83  Misc.  Rep.  712;  34  id.  501. 

Chapter  house  of  college  fraternity  exempt.  People  ex  rel.  D.  K.  E.  Society 
v.  Lawlor,  36  Misc.  Rep.  594. 

8.  Eeal  property  of  an  incorporated  association  of  present  or  former 
volunteer  firemen  actually  and  exclusively  used  and  occupied  by  such 
corporation  and  not  exceeding  in  value  fifteen  thousand  dollars. 

9.  All   dwelling-houses   and   lots   of   religious   corporations   while 
actually  used  by  the  officiating  clergymen  thereof,  but  the  total  amount 
of  such  exemption  to  any  one  religious  corporation  shall  not  exceed 
two  thousand  dollars.     Such  exemption  shall  be  in  addition  to  that 
provided  by  subdivision  seven  of  this  section. 

10.  The  real  property  of  an  agricultural  society  permanently  used 
by  it  for  exhibition  grounds. 

11.  The  real  property  of  a  minister  of  the  gospel  or  priest  who  is 
regularly  engaged  in  performing  his  duties  as  such,  or  permanently 


.NEW   YOKK  TAX  LAW.  l3a 

disabled,  by  impaired  health  from  the  performance  of  such  duties,  or 
over  seventy-five  years  of  age,  and  the  personal  property  of  such  minis- 
ter or  priest,  but  the  total  amount  of  such  exemption  on  account  of 
both  real  and  personal  property  shall  not  exceed  fifteen  hundred 
dollars. 

12.  All  vessels  registered  at  any  port  in  this  state  and  owned  by  an 
American  citizen,  or  association,  or  by  any  corporation,  incorporated 
under  the  laws  of  the  state  of  New  York,  engaged  in  ocean  commerce 
between  any  port  in  the  United  States  and  any  foreign  port,  are  ex- 
empted from  all  taxation  in  this  state,  for  state  and  local  purposes; 
and  all  such  corporations,  all  of  whose  vessels  are  employed  between 
foreign  ports  and  ports  in  the  United  States,  are  exempted  from  all 
taxation  in  this  state,  for  state  and  local  purposes,  upon  their  capital 
stock,  franchises  and  earnings,  until  and  including  December  thirty- 
first,  nineteen  hundred  and  twenty-two 

13.  A  bond,  mortgage,  note,  contract,  account  or  other  demand,  be- 
longing to  any  person  not  a  resident  of  this  state,  sent  to  or  deposited 
in  this  state  for  collection ;  the  products  of  another  state,  owned  by  a 
nonresident  of  this  state  and  consigned  to  his  agent  in  this  state  for 
sale  on  commission  for  the  benefit  of  the  owner ;  moneys  of  a  nonresi- 
dent of  this  state,  under  the  control  or  in  the  possession  of  his  agent 
in  this  state,  when  transmitted  to  such  agent  for  the  purpose  of  invest- 
ment or  otherwise. 

14.  The  deposits  in  any  bank  for  savings  which  are  due  depositors, 
the  accumulations  in  any  domestic  life  insurance  corporation,  held 
for  the  exclusive  benefit  of  the  insured,  other  than  real  estate  and 
stocks,  now  liable  for  taxation;    and  the  accumulations  of  any  in- 
corporated co-operative  loan  association,  upon  the  shares  of  such  asso- 
ciation held  by  any  person ;  and  personal  property  of  any  corporation, 
person,  company  or  association  transacting  the  business  of  fire,  casualty 
or  surety  insurance  in  this  state  equal  in  value  to  the  unearned  pre- 
miums required  by  the  laws  of  this  state,  or  the  regulations  of  its  in- 
surance department,  to  be  charged  as  a  liability. 

Am'd,  ch.  618  of  1901.    In  effect  April  29, 1901. 

Surplus  fund  of  savings  bank  is  exempt  from  taxation.     People  ex  rel.  New- 
burgh  Savings  Bank  v.  Peck,  157  N.  Y.  51  ;  51  N.  E  Rep.  412. 


18b  NEW  YOBK  TAX  LAW. 

15.  Moneys  collected  in  the  course  of  the  business  of  any 
poration,  association  or  society  doing  a  life  or  casualty  insurance 
business  or  both,  upon  the  co-operative  or  assessment  plan,  and 
which  are  to  be  used  for  the  payment  of  assessments,  or  for  death 
losses  or  for  benefits  to  disabled  members. 

16.  The  owner  or  holder  of  stock  in  an  incorporated  company 
liable  to  taxation  on  its  capital,  shall  not  be  taxed  as  an  in- 
**ividual  for  such  stock. 

nT.  The  personal  property  in  excess  of  one  hundred  thousand 
dollars  of  a  mutual  life  insurance  corporation  incorporated  in 
this  state  before  April  tenth,  eighteen  hundred  and  forty-nine. 

General  rule. 

It  is  the  general  purpose  of  the  statutes  relating  to  assessments  and  taxa- 
tion, to  secure  an  assessment  upon  all  property,  real  and  personal,  at  its 
actual  value,  and  they  must  be  construed  and  enforced  with  this  purpose 
constantly  in  view.  An  intent  to  exempt  any  property,  or  any  portion  of 
the  value  of  any  property,  from  taxation  must  not  be  presumed,  but  must 
be  found  plainly  expressed  in  the  statute.  People  v.  Commrs.,  95  N.  Y. 
554,  558. 

Taxation  is  the  rule,  and  exemption  is  the  exception,  and  must  be 
clearly  established.  People  v.  Commrs.,  76  N.  Y.  64,  73. 

Investment  in  securities  of  the  United  States. 

The  Supreme  Court  of  the  United  States,  in  the  case  of  People  T. 
Commissioners,  2  Black,  620,  held,  that  "  that  portion  of  the  capital  of  a 
bank,  invested  in  the  stocks,  bonds  or  other  securities  of  the  United 
States,"  was  not  liable  to  taxation  by  State  authority. 

Does  not  apply  to  local  assessments. 

The  exemption  thus  stated  evidently  relates  to  general  county  and  State 
taxes,  and  has  no  reference  to  assessments  for  improvements  made  under 
special  laws  and  of  a  local  character.  •  •  •  While  it  may  be  con- 
ceded that  property  belonging  to  the  State  is  not  the  subject  of  taxation, 
in  the  absence  of  any  exemption  by  statute,  it  by  no  means  follows  that  it 
is  not  liable  to  assessment  for  local  improvements.  The  legislature  clearly 
has  the  right  by  positive  enactment  to  declare  that  such  property  may  be 
assessed  for  local  improvements.  Hassen  v.  City  of  Rochester,  67  N.  Y. 
628,  533. 

Property  of  -water-works  company  liable  to  taxation 
We  are  unable  to  regard  such  a  body  as  in  any  sense  an  agent  or  Instru- 
ment of  the  village  or  corporation.   *   *   *   The  State  authorizes  the  forma- 
tion of  water-works  companies  in  its  towns  and  villages,  but  it  does  not 
require  one  so  organized  to  supply  water  to  the  town  or  village,  nor  does 


YOBK  TAX  LAW.  19 

it  require  the  town  or  Tillage  to  take  its  supply  of  water  from  the  com- 
pany so  formed.  *  *  *  Exemption  from  village  taxes  was  secured  by 
contract,  but  that  in  no  way  affects  the  town,  and  we  discover  uo  reason 
why  its  officers  should  not  place  the  property  in  question  upon  its  assess- 
ment-rolls for  assessment  and  taxation.  People  v.  Forrest,  97  N.  Y.  97,  100. 

Schoolhouse-seminary. 

It  is  the  building  provided  for  the  use  of  our  public  common  school*. 
*  *  *  It  is  evident  that  it  was  intended  to  exempt  only  property  used  by 
the  public  for  purposes  of  education,  or  which  belonged  to  a  corporation 
created  for  the  advancement  of  learning,  and  thereby  devoted  to  educa- 
tional purposes.  Chegaray  f.  Mayor,  13  N.  Y.  220,  229. 

Lots  used  for  schools. 

Lots  are  variously  known  as  city,  village,  town,  church  and  cemetery 
lots;  also  as  farm  and  section  lots.  But  it  was  not  with  that  signification 
of  the  term  that  it  was  used  in  this  statute.  By  the  context  in  which 
it  has  been  placed,  it  is  apparent  that  it  was  not  intended  to  mean  a  lot 
of  either  of  the  kinds  enumerated.  But  it  was  designed  to  include  the  school 
lots  on  which  the  buildings  should  be  situated.  *  *  *  It  was  the  lots  of 
the  college,  academy,  or  other  seminary  of  learning,  on  which  its  buildings 
stood,  that  the  statute  referred  to  when  it  used  the  term  lots.  *  *  *  And 
that,  too,  without  reference  to  the  question  of  their  value.  If  they  are  wholly 
devoted  to  the  direct  use  of  the  schools  mentioned  m  the  law,  whether 
by  supporting  its  buildings,  supplying  its  daily  wants,  or  contributing 
the  means  of  exercise,  recreation  and  diversion,  that  must  be  sufficient 
to  exempt  the  property  from  taxation.  *  *  *  Lands  owned  elsewhere  in 
detached  parcels  would  now  probably  be  liable  to  taxation.  People  T. 
Commrs.  of  Taxes,  6  Hun,  109,  111.  (This  case  was  affirmed  in  64  N.  Y. 
656,  without  an  opinion.) 

The  above  case  was  followed  in  the  case  of  People  T.  Barber,  42  Hun, 
27,  where  a  farm  one  mile  long  and  half  a  mile  wide  was  held  to  be 
exempt.  The  court  say:  "The  buildings  are  near  the  west  end  of  the 
farm,  and  consist  of  a  college  building,  a  chapel  and  other  buildings  occu- 
pied as  a  tailor-shop,  for  repairing  the  clothes  of  the  professors  and 
pupils,  a  shop  for  repairing  their  shoes,  a  music  and  band-room,  and  some 
sleeping-rooms;  a  laundry,  a  woodhouse,  and  bakeshop,  a  carpenter-shop, 
a  machine-shop,  a  printing-office,  a  gashouse,  a  boiler-room  and  some 
dwellings.  The  buildings  are  occupied,  used,  and  the  business  carried  on 
for  the  benefit  and  purposes  of  the  institution  and  the  teachers  and  stu- 
dents of  the  college.  There  is  also  a  cemetery  and  an  apple  orchard  on 
the  premises. 

The  land  further  east  is  used  for  raising  regetables,  grain,  hay  and 
for  pasturage.  Horses  are  kept  for  the  purpose  of  working  the  land, 
and  upwards  of  thirty  cows  to  supply  milk  and  butter.  The  teachers  and 
students  are  furnished  by  the  corporation  with  board,  and  washing  and 


20  NEW  YOEX  TAX  LAW. 

mending  done  for  them  there,  and  the  students  are  charged  for  St.  AH 
the  products  of  the  farm  are  used  upon  the  premises,  to  supply  those  en- 
gaged there  as  teachers,  students  and  servants,  and  are  said  to  be  Insuffl- 
cient  for  such  purposes.  *  *  *  The  premises,  as  a  whole,  are  operated  for 
the  benefit  of  the  institution,  and  the  system  by  which  they  are  conducted 
seems  to  be  one  for  its  maintenance.  Its  purpose,  evidently,  Is  self- 
support. 

The  policy  of  the  law  has  been,  In  this  State  from  an  early  day,  to 
encourage,  foster,  and  protect  corporate  Institutions  of  religious  arid 
literary  character,  because  the  religious,  moral  and  Intellectual  culture 
afforded  by  them  were  deemed,  as  they  are  in  fact,  beneficial  to  the  public, 
necessary  to  the  advancement  of  civilization,  and  the  promotion  of  the 
welfare  of  society.  And,  therefore,  those  institutions  have  been  relieved 
from  the  burden  of  taxation  by  statutory  exemption. 

The  statute  Is  entitled  to  such  a  construction  as  will  permit  it  to 
Berve  the  purposes  in  view.  There  is,  by  its  terms,  no  qualification  of  the 
purposes  for  which  the  lot  on  which  the  buildings  are  situated  may  be 
used,  nor  is  the  dimension  of  the  lot  prescribed;  but  a  reasonably  neces- 
sary interpretation  requires  that  the  lot  be  devoted  to  no  other  use  than 
that  whic!?  is  necessary  or  fairly  incident  to  the  use  and  purposes  of  the 
Institution. 

Definition  of  the  term  "  schoolhouse." 

The  word  "  schoolhouse "  in  the  statute  had  sole  reference  to  those 
buildings  with  the  site  which  the  district  would  have  been  bound  to  pay 
a  tax  upon  as  owner  but  for  the  exemption.  People  v.  Assessors,  97  N.  Y. 
648. 

It  is  the  building  erected  for  the  use.  of  our  public  common  schools. 
Chegaray  v.  Mayor,  13  N.  Y.  220,  229. 

No  schoolhouse  is  exempt  unless  it  belongs  to  the  public  common 
scuool  system  of  the  State.  Church  of  St.  Monica  v.  Mayor,  119  N.  Y. 
91,  94. 

In  the  last  case  It  was  held  that  a  parochial  school  was  not  exempt  as 
a  schoolhouse,  and  could  only  be  exempt  when  covered  by  a  special  act 
of  the  legislature. 

Medical  college  not  exempt. 

We  are  of  the  opinion  that  the  case  made  by  the  relator  does  not  bring 
the  property  in  question  within  any  provision  of  the  statute  allowing  ex- 
emption from  taxation.  People  T.  Campbell,  93  N.  X.  196,  198. 

Orphan  asylum. 

It  is  appropriated  wholly  for  the  poor  who  are  colored  orphans,  and 
where  they  are  to  have  a  place  of  refuge,  and  to  be  boarded,  clothed  and 
suitably  educated,  gratuitously.  •  •  •  "We  think  that  the  property 
comes  fairly  within  the  meaning  of  the  statute  as  an  almshouse,  and  that 
it  was  exempt  on  that  ground  from  taxation.  Association  v.  Mayor,  104 
.N.  Y.  581. 


YOEK  TAX  LAW.  21 

A 

Buildings  erected  on  exempt  land,  by  others  than  the  owner  of  the 
land,  are  not  exempt.  .  :  ; 

The  Brooklyn  Benevolent  Society  owned  land  which  was  exempt  from 
taxation,  and  leased  it  to  the  plaintiff,  who  erected  buildings  upon  it,  and 
claimed  the  exemption.  Held,  that  they  were  not  exempt.  People  T.  As- 
sessors, 93  N.  Y.  308. 

Partial  payment  of  support  by  inmates  of  a  "  home  for  aged  mem  " 
does  not  prevent  exemption. 

Vassar  Brothers'  Home  for  Aged  Men  was  incorporated  to  provide  tht 
support  of  respectable  aged,  indigent  Protestant  men  who  are  unable  to 
support  themselves.  Under  the  by-laws,  a  sum  is  to  be  paid  for  admission 
to  the  home.  The  court  says:  "  We  are  of  the  opinion  that  the  charges 
authorized  by  the  by-laws  do  not  operate  to  deprive  the  home  of  the 
exemption  to  which  it  would  otherwise  be  entitled.  •  *  *  It  possesses 
no  element  of  private  gain,  and  whatever  income  it  may  derive  is  devoted 
to  the  charity  for  which  it  was  incorporated."  Matter  of  Vassar,  127 
N.  Y.  1,  14. 

Same  in  the  case  of  a  hospital. 

The  hospital  does  not  waive  its  exemption  because  it  charges  some  of  its 
patients  who  are  able  to  pay.  *  *  *  The  case  shows  that  all  of  its  income 
from  property  and  donations  is  used  for  the  purposes  of  the  charity,  and 
the  money  received  from  pay  patients  is  wholly  applied  to  the  support  and 
attendance  upon  those  who  can  not  pay.  People  v.  Purdy,  58  Hun,  386, 388. 

Geographical  society. 

Where  a  corporation  "  exists  neither  directly  nor  indirectly  for  private, 
personal,  or  corporate  gain,  but  for  the  encouragement  of  geographical 
science,  and  the  collection,  diffusion  and  perpetuation  of  useful  knowl- 
edge," and  maintained  a  library  that  had  always  been  free  and  open  to 
all,  although  not  incorporated  as  a  public  library, —  Held,  that  it  was  enti- 
tled to  exemption.  People  v.  Commrs.,  11  Hun,  505. 

Impaired  health;  minister  need  not  occupy  his  real  estate. 
The  evidence  shows,  without  dispute,  that  the  petitioner  was  a  minister 
of  the  "  Reformed  Church  of  America,"  in  good  standing  at  the  time  of 
the  assessment,  and  had  been  since  the  year  1830;  but,  by  reason  of  old 
age  and  accompanying  infirmities,  including  a  growing  impairment  of 
vision  that  had  resulted  in  total  blindness,  he  had  for  fifteen  years  with- 
drawn from  the  active  duties  of  his  profession,  but  during  all  that  period 
had  performed  its  functions  occasionally  as  opportunity  offered.  He  was 
not  engaged  in  any  secular  occupation.  Being  a  minister,  and  engaged  in 
no  other  calling,  he  was  entitled  to  the  exemption,  notwithstanding  he  was 
disqualified  for  active  duty  by  age  and  infirmity.  *  *  *  It  was  not  neces- 
sary for  the  petitioner  to  show  that  he  occupied  his  real  estate.  People 
?.  Peterson,  31  Hun,  421,  422. 


23  NEW  YOEK  TAX  LAW. 

General  rule. 

He  must  show:  "  1.  That  he  was  a  minister  of  the  gospel,  or  priest  ofl 
some  denomination;  and  2.  That  the  value  of  his  real  and  personal 
property  did  not  exceed  $1,500.  He  is  liable  to  be  taxed  for  the  excesa 
of  his  estate  above  $1,500."  People  v.  Secor,  5  Barb.  607. 

If  stock  of  corporation  assessed,  owner  not  liable. 

The  general  laws  of  the  State  require  all  property,  both  real  and  per- 
sonal, no  matter  by  whom  owned,  except  in  certain  cases  of  special  ex- 
emptions, to  be  assessed  for  purposes  of  taxation.  This  requirement 
embraces  all  property  owned  by  individuals  as  well  as  corporations,  and 
includes  all  shares  of  stock  held  by  individuals  in  corporations,  except  in 
cases  where  the  capital  stock  of  such  corporation  is  itself  liable  to  taxa- 
tion as  against  such  corporation.  Matter  of  McMahon  v.  Palmer,  102 
N.  Y.  176. 

What  personal  property  is  exempt  from  execution  when  owned  by  a 
householder. 

The  following  personal  property,  when  owned  by  a  householder,  is 
exempt  from  levy  and  sale  by  virtue  of  an  execution;  and  each  movable 
article  thereof  continues  to  be  so  exempt  while  the  family,  or  any  of  them, 
are  removing  from  one  residence  to  another: 

1.  All  spinning  wheels,  weaving  looms,  and  stoves,  put  up,  or  kept  for 
use,  in  a  dwelling-house;  and  one  sewing  machine,  with  its  appurtenances. 

2.  The  family  Bible,  family  pictures,  and  school-books,  used  by  or  in  the 
family;    and  other  books  not  exceeding  in  value  fifty  dollars,  kept  and 
used  as  part  of  the  family  library. 

3.  A  seat  or  pew,  occupied  by  the  judgment  debtor,  or  the  family,  in  a 
place  of  public  worship. 

4.  Ten  sheep,  with  their  fleeces;    and  the  yarn  or  cloth  manufactured 
therefrom;  one  cow;  two  swine;  the  necessary  food  for  those  animals;  all 
necessary  meat,  fish,  flour,  and  vegetables,  actually  provided  for  family 
use;  and  necessary  fuel,  oil,  and  candles,  for  the  use  of  the  family  for 
sixty  days. 

5.  All  wearing  apparel,  beds,  bedsteads,  and  bedding,  necessary  for  the 
Judgment  debtor  and  the  family;  all  necessary  cooking  utensils;  one  table; 
six  chairs;  six  knives;  six  forks;  six  spoons;  six  plates;  six  tea  cups;  six 
saucers;  one  sugar  dish;  one  milk  pot;  one  tea  pot;  one  crane  and  its 
appendages;  one  pair  of  andirons;  one  coal-scuttle;  one  shovel;  one  pair 
of  tongs;  one  lamp;  and  one  candlestick. 

6.  The  tools  and  implements  of  a  mechanic,  necessary  to  the  carrying 
on  of  his  trade,  not  exceeding  in  value  twenty-five  dollars.    Code  of  Civil 
Procedure,  §  1390. 

In  addition  to  the  exemptions,  allowed  by  the  last  section,  necessary 
household  furniture,  working  tools  and  team,  professional  instruments, 
furniture,  and  library,  not  exceeding  in  value  two  hundred  and 
fifty  dollars,  together  with  the  necessary  food  for  the  team,  for 


YOEK  TAX  LAW.  23 

ninety  days,  are  exempt  from  levy  and  sale  by  rlrtue  of  an  execution, 
when  owned  by  a  person,  being  a  householder,  or  having  a  family  for 
which  he  provides,  except  where  the  execution  la  issued  upon  a  judgment, 
recovered  wholly  upon  oae  or  more  demands,  either  for  work  performed 
in  the  family  as  a  domestic,  or  for  the  purchase  money  of  one  or  more  arti- 
cles, except*  as  prescribed  in  this  or  the  last  section.  Id.,  jj  1301. 

Definition  of  term  "  householder." 

The  term  "  householder,"  as  used  in  the  statute,  has  a  very  well-defined 
meaning,  and  imports  the  master  or  head  of  a  family  who  reside  together 
and  constitute  a  household.  And  the  statute  is  entitled  to  a  liberal  con- 
struction with  the  view  to  effectuate  its  purpose.  And  it  has  been  held 
that  a  person  living  in  a  hired  house  and  keeping  servants  and  boarders 
is  a  householder.  Chamberlin  v.  Davison,  46  Hun,  48,  51. 

A  person  having,  and  providing  for,  a  household  is  a  householder;  and 
tha  character  is  not  lost  by  a  temporary  ceasing  of  housekeeping,  and 
storing  of  property,  with  a  view  to  again  return  to  it  and  renew  house- 
keeping. Griffin  v.  Sutherland,  14  Barb.  456,  458. 

In  the  case  of  Hutchinson  v.  Chamberlin,  11  N.  Y.  Legal  Observer,  248, 
it  was  held  that  a  person  living  in  a  hired  house  and  keeping  boarders  is 
a  householder. 

Where  the  husband  had  absconded  and  left  the  State,  leaving  his  wife 
and  children  living  together  as  a  family, —  Held,  that  he  was  still  a  house- 
holder, and  that  his  exempt  property  could  not  be  taken  upon  an  execu- 
tion. Woodward  T.  Murray,  18  Johns.  400. 

Definition  of  "  team." 

A  team  consists  of  one  horse  or  two  horses,  with  their  harness  and  the 
vehicle  to  which  they  are  customarily  attached  for  use;  and  a  wagon,  if 
exempt,  is  exempt  because  it  is  embraced  in  the  description  of  a  team. 
Brown  v.  Davis,  9  Hun,  43,  44. 

Military  pay,  rewards,  etc.,  exempt  from  execution  and  other  legal 
proceedings. 

The  pay  and  bounty  of  a  noncommissioned  officer,  musician,  or  private, 
in  the  military  and  naval  service  of  the  United  States,  or  of  the  State 
of  New  York;  a  land  warrant,  pension,  or  other  reward,  heretofore  or 
hereafter  granted  by  the  United  States,  or  by  a  State,  for  military  or 
naval  services;  a  sword,  horse,  medal,  emblem,  or  device  of  any  kind,  pre- 
sented, as  a  testimonial,  for  services  rendered  in  the  military  or  naval 
service  of  the  United  States;  and  the  uniform,  arms,  and  equipments, 
which  were  used  by  a  person  in  that  service,  are  also  exempt  from  levy 
and  sale,  by  virtue  of  an  execution,  and  from  seizure  for  nonpayment  of 
taxes,  or  in  any  other  legal  proceeding.  Code  of  Civil  Procedure,  {  1393. 

Pension  money  nvdst  not  be  mingled  with  other  funds. 

Where  such  moneys  can  be  clearly  identified  and  are  used  in  the  pur- 
chase of  necessary  articles,  or  are  loaned  or  invested  for  purposes  of  in- 


So  ID  the  original. 


24  KEW  YOEK  TAX  LAW. 

crease  or  safety,  In  such  form  as  to  secure  their  available  use  for  the 
benefit  of  the  pensioner  in  time  of  need,  we  do  not  doubt  but  that  they 
come  within  the  meaning  of  the  statute;  but  where  they  have  been  em- 
barked in  trade,  commerce,  or  speculation,  and  become  mingled  with 
other  funds  so  as  to  be  incapable  of  identification,  or  separation,  we  do 
not  doubt  but  that  the  pensidner  loses  the  benefit  of  the  statutory  exemp- 
tion. Yates  County  National  Bank  v.  Carpenter,  110  N.  Y.  550,  555. 

Bounty  moneys  paid  by  towns  ara  exempt. 

I  think  the  bounty  money  from  the  town  of  Pharsalia,  being  from  a 
division  of  the  State,  is  farly  covered  by  the  provisions  of  the  Code,  and 
should  be  exempt.  *  *  *  Notwithstanding,  therefore,  $2,000,  paid  upon 
the  land  additional,  there  should  not  be  held  to  be  such  a  commingling  of 
the  property  as  to  deprive  the  relator  of  the  benefit  of  his  exemption. 
There  is  no  reason,  however,  why  he  should  be  exempted  from  paying  taxes 
upon  such  proportion  of  the  moneys  as  went  into  that  land  from  other 
sources.  Breed  T.  Wells,  10  Misc.  195,  190. 

Property  purchased  by  committee  with  pension  money  of  lunatic. 

As  the  title  to  said  real  estate  was  shown  to  be  in  relator  as  committee  of 
said  lunatic,  and  as  it  was  purchased  with  money  of  the  lunatic  received 
as  a  pension  from  the  United  States,  and  as  property  so  purchased  1» 
exempt  from  levy  and  sale,  and  hence  by  statute  exempt  from  taxation,  it 
would  seem  to  follow  that  the  assessment  in  question  should  have  been 
stricken  from  the  roll  by  the  assessors  on  the  application  of  the  relator. 
People  v.  Williams,  90  Hun,  501-508. 

Property  purchased  with  pension  or  bounty  money  not  liable  for  the 
debts  of  the  pensioner,  although  it  has  bean  given  to  another  person. 

As  creditors  could  acquire  no  right  to  them  (bonds)  as  against  the  soldier, 
he  could  transfer  them  by  gift  or  sale  to  another  person,  relieved  from  an/ 
such  claim.  Whiting  v.  Barrett,  7  Lans.  106. 

If  pensioner  conveys  property  purchased  with  pension  money  to  any; 
•ther  person  it  is  liable  to  taxation, 

T.,  a  pensioner,  purchased  a  house  and  lot  with  pension  money.  Later  h« 
conveyed  it  to  an  intermediary,  who  forthwith  conveyed  it  back  to  T.  and 
bis  wife.  In  1893  the  property  was  assessed,  and  an  action  was  brought 
to  cancel  the  assessment  The  court  says:  "  The  defendant,  however, 
claims  that  the  wife  has  an  interest  in  the  property  in  question  as  tenant 
by  the  entirety,  by  virtue  of  the  deed  running  to  the  plaintiffs  jointly, 
and  the  authorities  sustain  this  position.  Bertles  v.  Nunan,  92  N.  Y.  152; 
Zorntiein  v.  Brani,  100  id.  12;  Hilcs  v.  Fisher,  144  Id.  306.  From  this 
fact  it  is  argued  that  the  wife  had  an  assessable  interest  in  said  lands, 
•which  is  probably  correct."  Toole  v.  Board  of  Supervisors,  16  Misc. 
Rep.  G53,  656. 


25 

Increase  in  ralue  of  such  property. 

The  defendant  further  claims  that  property  bought  with  pension 
moneys  does  not  continue  to  be  exempt,  even  If  occupied  by  the  pen- 
sioner and  his  family,  provided  it  so  increases  in  value  as  to  be  far 
beyond  the  needs  of  his  family  for  "  a  safe,  but  modest  maintenance."  It 
may  be  that  this  position  is  correct,  and  that,  In  a  case  where  the  prop- 
erty was  largely  increased  in  value,  only  a  certain  amount  of  the  yalua- 
tiru  would  be  exempt,  and  the  remainder  taxable.  Id, 

ZTarnily  burying  ground. 

Land  set  apart  as  a  family  or  private  burying  ground,  and  Beretofor* 
designated  as  prescribed  by  law.  in  order  to  exempt  the  same,  or  hereafter 
designated  for  that  purpose,  as  prescribed  in  the  next  section,  is  exempt 
from  sale,  by  virtue  of  an  execution,  upon  the  following  conditions  only: 

3.  A  portion  of  It  must  have  been  actually  used  for  that  purpose. 

2.  It  must  not  exceed  in  extent  one-fourth  of  an  acre. 

3.  It  must  not  contain,  at  the  time  of  its  designation,  or  at  any  time 
afterward,  any  building  or  structure,  except  one  or  more  vaults,  or  other 
places  of  deposit  for  the  dead,  or  mortuary  monuments.    Code  of  Civil 
Procedure,  §  1395. 

Cemeteries;    land  exempt. 

No  land  actually  used  and  occupied  for  cemetery  purposes  shall  be  sold 
under  execution  or  for  any  tax  or  assessment,  nor  shall  such  tax  be  levied, 
collected  or  imposed,  nor  shall  It  be  lawful  to  mortgage  such  land,  or  to 
apply  it  in  payment  of  debts,  so  long  as  it  shall  continue  to  be  used  for 
such  cemetery  purposes.  L.  1871,  chap.  419,  §  2;  Birdseye,  432. 

Rural  cemetery  associations. 

The  cemetery  lands  and  property  of  any  association  formed  pursuant  to 
this  act,  and  any  property  held  in  trust  by  it  for  any  of  the  purposes 
mentioned  in  section  nine  of  this  act,  shall  be  exempt  from  all  public  taxes, 
rates  and  assessments,  and  shall  not  be  liable  to  be  sold  on  execution,  or 
be  applied  in  payment  of  debts  due  from  any  individual  proprietor.  But 
the  proprietors  of  lots  or  plots  in  such  cemeteries,  their  heirs  or  devisees, 
may  hold  the  same  exempt  therefrom,  so  long  as  the  same  shall  remain 
dedicated  to  the  purposes  of  a  cemetery,  and  during  that  time  no  street, 
road,  avenue  or  thoroughfare  shall  be  laid  out  through  such  cemetery,  or 
any  part  of  the  lands  held  by  such  association  for  the  purposes  aforesaid, 
without  the  consent  of  the  trustees  of  such  association,  except  by  special 
permission  of  the  legislature  of  the  State.  L.  1847,  chap.  133,  as  am.  L. 
1877,  chap.  31. 

Cemetery  land  exempt,  although  not  laid  out  into  lots. 

It  (the  corporation)  has  no  power  to  sell  any  of  its  land  except  to  persons 
who  desire  it  for  burial  purposes,  and  all  of  its  land,  the  moment  it  ac- 
quires it,  and  before  a  dead  body  is  buried  therein,  is  absolutely  exempt 

4 


26  NEW  YORK  TAX  LAW. 

from  taxation;  the  cemetery  land  of  such  corporation,  not  only,  but  all  of 
Its  property  is  thus  exempt.  *  *  *  There  Is  no  provision  in  the  statute 
that  its  land  shall  be  exempt  from  taxation  only  so  long  as  burials  are 
authorized  to  be  made  therein.  The  exemption  is  absolute.  *  *  *  We 
have  no  reason  to  suppose,  from  any  language  used  in  the  act,  that  it  was 
the  intention  of  the  legislature  that  any  portion  of  the  cemetery  land  not 
laid  out  into  lots,  but  which  must,  nevertheless,  be  held  exclusively  for 
cemetery  purposes,  should  be  subject  to  taxation.  People  v.  Pratt,  129 
N.  Y.  68,  74,  76. 

Buffalo. 

In  Buffalo  Cemetery  Association  v.  City  of  Buffalo,  118  N.  Y.  61,  It  wag 
held  that,  under  the  provisions  of  the  city  charter,  cemeteries  within  the 
city  can  be  assessed  for  local  improvements. 

Bridge,  plankroad  and  turnpike  corporations. 

So  much  of  any  bridge  or  toll-house  of  any  bridge  corporation  as  may  be 
within  any  town,  city  or  village,  shall  be  liable  to  taxation  therein  as  real 
estate.  Toll-houses  and  other  fixtures  and  all  property  belonging  to  any 
plank-road  or  turnpike  corporation  shall  be  exempt  from  assessment  and 
taxation  for  any  purpose  until  the  surplus  annual  receipts  of  tolls  on  its 
road  over  necessary  repairs  and  a  suitable  reserve  fund  for  repairs  or  relay- 
ing of  plank,  shall  exceed  seven  per  cent,  per  annum  on  the  first  cost  of  the 
road.  If  the  assessors  of  any  town,  village  or  city  and  the  corporation  dis- 
agree concerning  any  exemption  claim,  the  corporation  may  appeal  to  the 
county  judge  of  the  county  in  which  such  assessment  is  proposed  to  be 
made,  who  shall,  after  due  notice  to  both  parties,  examine  the  books  and 
vouchers  of  the  corporation,  and  take  such  further  proof  as  he  shall  deem 
proper,  and  decide  whether  such  corporation  is  liable  to  taxation  under  this 
section,  and  his  decision  shall  be  final.  L.  1890.  chap.  566,  {  140. 

The  exemption  does  not  cover  abandoned  portions  of  the  road. 

The  statute  *  *  *  exempts  such  property  from  assessment  and  taxa- 
tion until  the  surplus  annual  receipts  of  tolls,  over  necessary  repairs,  and 
a  suitable  reserve  fund  for  repairs  and  relaying  plank,  shall  exceed  seven 
per  cent,  per  annum  on  the  first  cost  of  such  road.  This,  we  think,  refers 
to  the  road  the  corporation  has,  and  operates,  at  the  time  the  assessment  is 
Made,  and  to  the  cost  of  that  road,  and  not  to  some  other  road  which  the 
corporation  may  have  had  at  another  time,  nor  to  some  portion  of  what 
was  formerly  part  of  the  same  road,  but  which  has  been  abandoned.  The 
question  is,  what  are  the  annual  receipts  of  tolls  of  the  road  the  corpora- 
tion then  has  and  owns,  and  what  was  its  first  cost?  People  v.  Freeman, 
3  Lans.  148,  150. 

Can  depositors  in  savings  banks  be  taxed  on  their  deposits  P 
Under  this  act  a  question  has  arisen  as  to  whether  such  depositors  can 
still  be  taxed  upon  their  deposits.    The  Attorney-General  of  the  State  in 
18C9,  was  of  tne  opinion  that  such  depositors  were  still  liable  to  taxation, 


KEW  YOKK  TAX  LAW.  27 

while  others  hare  held  the  contrary  doctrine.    People  r.  Beers.  67  How. 
219,  223. 

In  People  v.  Coleman,  135  N.  Y.  231,  237,  Chief  Justice  Earl  says:  "  The 
depositors  are  taxable  upon  their  deposits  as  they  are  upon  other  personal 
property."  In  this  statement  Judge  Finch  concurred,  and  the  remaining 
judges  expressed  no  opinion  on  this  question. 

Albany,  N.  Y.,  June  9, 1896. 
Banks  &  Brothers: 

Gentlemen.—  In  my  opinion,  snbdlvlslon  14  of  section  4  of  the  Tax  Law 
of  1896,  does  not  exempt  depositors  in  savings  banks  from  taxation  on 
their  deposits,  but  only  exempts  the  banks  from  paying  taxes  upon  them. 
Depositors  can  be  assessed  upon  their  deposits,  and  examined  by  the 
assessors  regarding  them  the  same  as  other  personal  property. 
Yours,  very  truly, 

FRANK  M.  PARSONS, 

Deputy  Attorney-General. 

Gas  and  electric  light  corporation*. 

Municipal  authorities  shall  have  power  to  exempt  any  such  corporation 
from  taxation  on  their  personal  property  for  a  period  not  exceeding  three 
years  from  the  organization  of  the  corporation.  L.  1890,  chap.  566,  f  Gl. 

Veterans  exempt  from  taxes  to  repay  drafted  men  for  substitutes. 

Every  person  who  enlisted  or  served  in  the  army  or  navy  of  the  United 
States,  and  who  has  been  honorably  discharged  therefrom,  shall  b€  exempt 
from  taxation  under  the  provisions  of  this  act.  L.  1887,  chap.  525,  §  9. 

Soldiers'  monument  association. 

The  property  of  any  association  formed  pursuant  to  this  act  shall  be 
exempt  from  levy  and  sale  on  execution,  and  from  all  public  taxes,  rates 
and  assessments,  and  no  street,  road,  avenue  or  thoroughfare  shall  be  laid 
rhrough  the  lands  of  such  association  held  for  the  purposes  aforesaid,  with- 
out the  consent  of  the  trustees  of  such  association,  except  by  special  per- 
mission of  the  legislature  of  the  State.  L.  1888,  chap.  299,  §  5. 

Bonds  given  to  fund  municipal  indebtedness;  funded  and  bonded 
debts. 

The  bonded  Indebtedness  of  a  municipal  corporation,  including  interest 
due  or  unpaid,  or  any  part  thereof,  may  be  paid  up  or  retired  by  the  issue 
of  new  substituted  bonds  for  like  amounts  by  the  board  of  supervisors  or 
supervisor,  board,  council  or  officers  having  in  charge  the  payment  of  such 
bonds.  *  *  *  Such  new  bonds  shall  be  sold  and  negotiated  at  the  best 
price  obtainable,  not  less  than  their  par  value;  shall  be  valid  and  binding 
on  the  municipal  corporation  issuing  them;  and  until  payable  shall  be 
exempt  from  taxation  for  town,  county,  municipal  er  State  purposes. 
L.  1892,  chap.  685,  f  I. 


28  NEW  YOKE  TAX  LAW. 

Village  taxes  —  Firemen,  when  exempted;  amount. 

The  members  of  any  fire  company  organized  under  the  provisions  of  this 
net,  and  situated  within  any  incorporated  village  may  be  exempted  from 
taxation  to  the  amount  of  five  hundred  dollars  on  any  village  assessment 
for  village  purposes,  and  from  highway  poll  tax  in  addition  to  the  exemp- 
tions now  enumerated  by  law,  and  the  real  and  personal  property  of  any 
such  company  may  be  exempted  from  like  village  taxation,  provided  that 
at  any  general  election  or  at  any  special  election  called  for  that  purpose, 
a  majority  of  the  legal  voters  of  such  village  shall  vote  in  favor  thereof, 
and  at  any  such  election  the  vote  shall  be  by  ballot,  and  the  ballots  shall 
be  indorsed  "  for  "  or  "  against  exemption  from  taxation  of  the  member* 
of  the  fire  company,"  and  a  similar  ballot  Indorsed  "for"  or  "against 
the  exemption  of  the  real  and  personal  property  of  the  fire  company." 
Such  election  shall  be  held  in  the  same  manner  and  by  the  same  officers 
as  at  a  general  election  in  said  village.  L.  1879,  chap.  250. 

Incorporated  hospitals. 

The  property  of  said  corporation,  both  real  and  personal,  shall  be  exempt 
from  taxation,  to  the  extent  that,  and  so  long  as,  the  same  shall  be  used 
exclusively  for  the  care,  reception,  maintenance,  medical  and  surgical 
advice,  aid  and  treatment  of  persons  needing  such  medical  and  surgical 
advice,  aid  and  treatment,  or  the  care  and  maintenance  of  infirm,  aged,  and 
indigent  persons,  and  provided  that  it  shall  and  do  actually  render  medical 
and  surgical  aid,  advice  and  treatment  to  poor  persons  in  need  of  such 
treatment  without  charge  therefor,  or  care  for  and  maintain  infirm,  aged 
and  indigent  persons  without  charge.  L.  1889,  chap.  95. 

Construction  of  the  statute. 

The  hospital  (located  in  New  York  city)  has  a  farm  of  land  in  West- 
Chester  county  exclusively  used  for  the  charter  purposes  of  the 
society.  »  *  •  There  are,  occasionally,  sales  made  of  certain  insignifi- 
cant articles  of  produce,  such  as  cabbage,  pigs  and  male  calves,  the  pro- 
ceeds from  which  have  been  applied  to  the  support  of  the  inmates  of  the 
hospital  buildings  on  the  farm.  The  sole  question  is,  whether  this  is 
Income  within  the  meaning  of  the  statute.  The  hospital  does  not  waive  its 
exemption,  because  it  charges  some  people  who  are  able  to  pay.  Held, 
that  the  farm  was  exempt.  The  Society  of  the  New  York  Hospital  v. 
Purely,  58  Hun,  386. 

Union  veterans'  social  societies. 

The  estate,  property  and  funds  of  said  corporation  shall  be  owned,  held  for 
and  devoted  solely  to  the  patriotic,  historical  and  charitable  uses  and  purpose! 
and  objects  of  union  veterans  honorably  discharged  from  the  army  and  navy  of 
the  United  States  of  America,  and  the  descendants  of  such  union  veterans  of  the 
United  States  and  the  colonies  "which  formed  the  same,  and  while  so  owned,  held 
and  devoted,  shall  be  free  from  all  taxation  by  the  laws  of  this  state.  L.  1890, 
chap.  118,  §  7. 

Indian  reservations. 

No  taxes  shall  be  assessed,  for  any  purpose  whatever,  upon  any  Indian  reser- 
vation in  this  State,  so  long  as  the  land  of  such  reservation  shall  remain  the 
property  of  the  nation,  tribe  or  bund  occupying  the  same.  L.  1892,  chap.  679,  §  6. 


NEW  YORK  TAX  LAW.  29 

Savings  banks. 

There  must  be  deducted  from  the  total  assets  of  such  bank,  first,  the  amount 
of  all  the  just  debts  owing  by  it ;  and  second,  the  amount  of  its  assets  which  are 
actually  invested  in  United  States  securities  ;  and  the  remainder,  after  making 
both  of  these  deductions,  is  the  only  surplus  whic.i  is  the  subject  of  taxation. 
People  v.  Beers,  67  How.  219,  226. 

18.  Property  real,  from  which  no  income  is  derived,  and  personal  property, 
situated  within  any  city  of  the  first  class  and  belonging  to  the  medical  society 
of  any  county,  which  county  is  either  wholly  or  partly  within  such  city  and 
which   society  was  heretofore  incorporated   under  the  provisions   of   chapter 
ninety-four,  laws  of  eighteen  hundred  and  thirteen,  entitled  "  An  act  to  in- 
corporate medical  societies  for  the  purpose  of  regulating  the  practice  of  physic 
and  surgery  in  this  state,"  provided  that  such  property  is  used  for  the  pur- 
poses of  such  a  society  and  not  otherwise,  and  provided  that  such  exemption 
of  property  for  any  society  in  the  counties  of  Kings  or  New  York,  shall  not 
exceed   one   hundred   and  'fifty   thousand   dollars,   and   in    any   other   county 
affected  hereby,  shall  not  exceed  fifty  thousand  dollars. 

Added  by  ch.  199  of  1903.     In  effect  April  24,  1903. 

19.  Property  real  from  which  no  rent  is  derived  and  personal  property, 
situated  within  any  city  of  the  first  class  and  belonging  to  any  incorporated 
pharmaceutical  society  of  any  county  which  is  either  wholly  or  partly  within 
such  city,  which  society  has  heretofore  been  or  may  hereafter  be  authorized 
and  empowered  by  act  of  the  legislature  to  establish  and  which  has  estab- 
lished or  may  hereafter  establish,  a  college  of  pharmacy   in  such  city;   pro- 
vided that  such  property  is  used  for  the  purposes  of   such  college   and  not 
otherwise,  and  provided  also  that  the   exemption  of  such   property   for   any 
society  in  the  counties  of  Kings  and  New  York  shall  not  exceed  one  hun- 
dred  thousand   dollars   and  in  any   other  county   affected   hereby,   shall   not 
exceed  fifty  thousand  dollars. 

Added  by  ch.  446  of  1905. 

§  5.  Taxation  of  lands  sold  or  leased  by  the  state. — All  lands  which  have 
been  sold  by  the  state,  although  not  conveyed,  shall  be  assessed  in  the  same 
manner  as  if  such  purchaser  were  the  actual  owner.  Where  land  is  leased  by 
the  state  such  leasehold  interest,  except  in  cases  where  by  the  terms  of  the 
lease  the  state  is  to  pay  the  taxes  imposed  upon  the  property  leased,  shall 
be  assessed  to  the  lessee  or  occupant  in  the  tax  district  where  the  land 
is  situated. 

Amended  by  ch.  443  of  1897. 

§  6.  No  deduction  allowed  for  indebtedness  fraudulently  contracted. — No 
deduction  shall  be  allowed  in  the  assessment  of  personal  property  by  reason 
of  the  indebtedness  of  the  owner  contracted  or  incurred  in  the  purchase  of 
nontaxable  property  or  securities  owned  by  him  or  held  for  his  benefit,  nor 
for  or  on  account  of  any  indirect  liability  as  surety,  guarantor,  indorser  or 
otherwise,  nor  for  or  on  account  of  any  debt  or  liability  contracted  or 
incurred  for  the  purpose  of  evading  taxation. 

|  7.  When  property  of  nonresidents  is  taxable. — Nonresidents  of  the  state 
doing  business  in  the  str.te,  either  as  principals  or  partners,  shall  be  taxed 
on  the  capital  invested  in  such  business,  as  personal  property,  at  the  place 
where  such  business  is  carried  on,  to  the  same  extent  as  if  they  were  resi- 
dents of  the  state. 

Debts  of  nonresidents  not  deducted. 

We  are  of  opinion  that  this  act  does  not  contemplate  the  deduction  of  debts 
from  the  sums  invested  in  this  State  bv  nonresidents.  People  v.  Barker,  141 
N.  Y.  118,  121. 

Foreign  corporation  authorized  to  do  business  in  the  State  and  having  no 
office  here,  but  .whose  sole  business  in  this  State  consisted  of  directors'  meet- 
ings and  sending  money  to  the  bank  from  its  outside  main  office,  is  not  doing 
business  in  this  State.  People  ex  rel.  Dives-Pelican  Min.  Co.  v.  Feitner,  77 
App.  Div.  189. 

Money  must  be  invested  in  business  in  this  State. 

To  authorize  an  assessment  under  this  statute,  it  is  essential  that  the 
person  assessed  shall,  in  fact,  have  money  invested  in  business  carried  on 
by  him  in  this  State,  either  as  principal  or  partner.  Assessors  can  not  ac- 


30  MJEW  YOEZ  TAX  LAW. 

quire  Jurisdiction  to  make  such  assessments  by  determining  that  they  hav« 
it,  and  their  authority  to  act  must  always  depend  upon  the  existence  o* 
the  jurisdictlonal  fact*  described  in  the  statute.  McLean  v.  Jephson,  123 
N.  Y.  142,  146. 

To  be  assessed  where  principal  office  Is  located. 

The  act  of  1855  confines  the  assessment  and  taxation  under  the  act  to 
the  sums  invested  in  any  manner,  in  the  business  conducted  here.  It  doea 
not  authorize  taxation  of  foreign  corporations  based  on  the  whole  capital, 
but  only  on  the  sums  invested  in  business  in  this  State.  •  *  *  The  act 
also  points  out  the  mode  of  taxation,  viz.,  "  the  same  as  If  they  were 
residents  of  this  State."  *  *  *  Applying  the  same  rule  to  foreign  cor- 
porations doing  business  here,  and  having  a  principal  office  or  place  for 
the  transaction  of  their  financial  concerns,  we  ascertain  where  they  are  to 
be  assessed,  viz.,  in  the  town  or  ward  where  such  office  is  located,  and  aa 
the  assessment  when  made  is  to  be  on  all  sums  invested  in  their  business, 
the  assessment  at  such  place  must  necessarily  be  exclusive,  and  embrace 
all  their  personal  estate  liable  to  taxation  in  this  State.  People  v. 
McClean,  80  N.  Y.  254,  259. 

Stock  and.  fixtures  in  store  in  this  State  are  taxable. 

It  seems  apparent  that  the  sums  invested  in  the  office  furniture  and 
fixtures  would  be  taxable  within  this  State,  and  come  within  the  strict 
reading  of  the  statute  as  taxable  property,  but  the  more  serious  question 
is  whether  the  goods  kept  for  sale  are  liable  to  assessment  and  taxa- 
tion. *  *  •  1  think  the  investment  here  comes  fairly  within  the  scope 
and  meaning  of  the  statute,  and,  therefore,  must  quash  the  writ  of  cer* 
tiorari,  with  costs.  People  v.  Barker,  14  Misc.  Rep.  402. 

Change  of  location  of  personal  property  must  be  permanent. 

Assuming  that  the  personal  property  of  an  incorporation  which  is  locatea 
abroad  or  outside  of  the  State,  is  at  all  entitled  to  exemption,  the  change 
should  ba  permanent,  positive  and  unequivocal.  If  such  an  exemption  can 
be  upheld  at  all,  it  can  not  be  sustained  where  the  change  is  only  for  a 
season,  uncertain  and  vacillating.  People  v.  Comrnrs.,  64  N.  Y.  541,  544. 

See  People  v.  Roberts,  152  N.  Y,  59. 

§  8.  Place  of  taxation  of  property  of  residents. — Every  person 
shall  be  taxed  in  the  tax  district  where  he  resides  when  the 
assessment  for  taxation,  is  made,  for  all  personal  property  owned 
by  him,  or  under  his  control  as  agent,  trustee,  guardian,  executor 
or  administrator.  Where  taxable  personal  property  is  in  the 
possession  or  under  the  control  of  two  or  more  agents,  trustees, 
guardians,  executors  or  administrators  residing  in  different  tax 
districts,  each  shall  be  taxed  for  an  equal  portion  of  the  value 
of  such  property  so  held  by  them.  Eents  reserved  in  any  lease  in 
fee  or  for  one  or  more  II'VPR  or  for  a  term  more  than  twenty-one 


81 

ream  and  chargeable  upon  real  property  within  the  state,  shall 
be  taxable  to  the  person  entitled  to  receive  the  same,  as  personal 
property  in  the  tax  district  where  such  real  property  is  situated, 
and  for  the  purpose  of  the  taxation  thereof  such  person  is  to  be 
deemed  a  resident  of  such  tax  district.  When  a  person  shall 
hare  acquired  a  residence  in  a  tax  district,  and  shall  have  been 
taxed  therein,  such  residence  shall  be  presumed  to  continue  for 
the  purpose  of  taxation  until  he  shall  have  acquired  another 
residence  in  this  state  OP  shall  have  removed  from  this  state. 
The  residence  of  a  person  on  July  first  shall  be  deemed  his  resi- 
dence for  the  purpose  of  assessment  and  taxation  during  that 
year.  If  he  shall  have  actually  and  in  good  faith  changed  hia 
residence  after  July  first,  and  before  August  first  in  any  year, 
from  one  tax  district  to  another,  and  shall  make  proof  to  the 
assessors  at  or  before  their  last  meeting  for  the  correction  of 
the  assessment-roll  of  such  change  of  residence  and  that  he  is 
assessed  in  the  tax  district  to  which  he  has  removed,  his  name 
and  the  assessment  of  his  personal  property  shall  be  stricken 
from  the  assessment-roll  of  the  tax  district  where  he  resided  on 
July  first.  In  case  of  any  controversy  as  to  the  proper  place  of 
taxation  within  the  state  of  any  person,  his  residence  for  pur- 
poses of  taxation  may  be  determined  by  the  state  board  of  tax 
commissioners,  subject  to  review  by  the  court. 

Person  having  more  than  one  residence. 

It  is  true  that  a  man  may  have  two  residences,  one  In  the  city  and  one 
Jn  the  country;  but  where  his  family  lives,  where  he  stays  the  greater  part 
of  the  time,  where  he  votes,  and  where  he  is  assessed  for  personal  taxes,  is 
certainly  his  residence  for  purposes  of  taxation.  People  v.  Barker,  17 
N.  Y.  Supp.  788. 

Persons  assessed  for  personal  property  must  reside  In  the  town. 

It  has  repeatedly  been  decided,  under  our  statutes,  that  residence  of  th« 
person  assessed  within  the  assessment  district  is  essential  to  give  juris- 
diction to  the  assessors  to  make  a  valid  assessment  of  personal  prop- 
erty. *  *  *  It  is  immaterial  that  the  assessors  were  ignorant  of  hia 
change  of  residence.  Wilcox  v.  City  of  Rochester,  129  N.  Y.  >A1,  251. 

It  may  be  said  now  to  be  settled  that  assessors  can  not  acquire  jurisdic- 
tion by  deciding  that  they  have  it  Before  assessing  the  plaintiff  in  the 
town  of  Ava,  it  was  essential  that  he  should  be  a  resident  of  that  town, 
and  if  not  they  had  no  jurisdiction.  Dorn  v.  Backer,  61  N.  Y.  261;  In  re 
New  York  Catholic  Protectory,  77  id.  342. 

Where  the  taxable  property  is  held  by  two  or  more  trustees  jointly,  each  trustee 
must  be  assessed  iu  the  district  iii  which  he  resides.  People  ex  rel.  Beaman  v. 
Feittier,  1(58  N.  Y  360. 

Bee  also  People  ex  rel.  McHarg  v.  Gaus,  169  N.  Y.  19. 


32  NEW  YOEK  TAX  LAW. 

Change  of  residence  must  be  satisfactorily  shown. 

His  undoubted  residence  had  been  In  New  Haven,  and  It  must  be  deemed 
to  have  continued  there  until  a  change  Is  affirmatively  shown,  or,  at 
least,  until  there  is  satisfactory  proof  either  of  change  or  abandonment  of 
that  place  as  a  residence.  In  the  Matter  of  Nichols,  54  N.  Y.  62,  60. 

Personal  property  must  be  assessed  to  an  agent  personally. 

Personal  estate  in  the  hands  of  an  agent  should  be  assessed  to  him  In  his 
own  name,  and  without  adding  his  representative  character.  People  v. 
Bug,  13  Abb.  N.  G.  169. 

Agent  of  residents  of  this  State  can  not  be  taxed;  owners  must  be 
assessed  where  they  reside.  •, 

B.  resided  in  Tompkins  county,  and  was  agent  for  his  sisters  who  resided 
in  Monroe  county,  and  held  their  securities.  The  Court  of  Appeals  say: 
"  There  is,  therefore,  nothing  to  interfere  with  the  conclusion  required  by 
sound  policy  and  reason  that  the  bonds  and  mortgages  were  taxable  in 
Monroe  county  to  the  owners  and  were  not  assessable  to  the  relator. 
Boardman  r.  Board  of  Supervisors,  85  N.  Y.  359,  365. 

A  resident  administrator  of  a  deceased  nonresident  is  liable  to  taxation 
for  the  personal  property  of  the  estate  in  his  hands.  People  v.  Coleman, 
128  N.  Y.  524. 

Property  of  a  lunatic  must  "be  assessed  to  him,  not  to  committee. 

The  committee  takes  no  title  to  the  lunatic's  estate;  he  Is  a  mere  ballff 
to  take  care  of  it  and  administer  it  under  the  direction  of  the  court. 
Matter  of  Strasburgher,  132  N.  Y.  128,  132. 

Nothing  has  been  taken  from  him  but  its  control  and  management.  It 
would  seem  to  follow  that  the  relator  as  "  committee  "  could  not  be  liable 
to  assessment  upon  the  property  held  by  him  in  that  capacity,  but  that  it 
should  be  assessed  to  the  lunatic,  its  owner,  in  the  place  where  he  resides. 
People  v.  Commrs.,  100  N.  Y.  215,  218.  See,  also,  People  v.  Barker,  21 
N.  Y.  Supp.  704;  67  Hun,  649;  136  N.  Y.  631. 

The  addition  of  the  name  and  place  of  business  of  the  committee  after 
the  name  of  the  lunatic  does  not  invalidate  the  assessment.  People  Y. 
Barker,  21  N.  Y.  Supp.  704. 

Sinking  fund. 

Where  the  trustees  of  a  sinking  fund,  raised  and  owned  by  a  foreign 
corporation,  are  taxable  inhabitants  of  this  State,  they  are  properly 
assessed  as  such  trustees,  to  the  full  value  of  the  fund,  in  the  place  of  their 
residence.  People  v.  Assessors,  40  N.  Y.  154. 

See  People  ex  rel.  Blocher  v.  Crowley,  21  App.  Div.  304. 


NEW  YORK  TAX  LAW.  33 

§  9.  Place  of  taxation  of  real  property. — When  real  property  is 
owned  by  a  resident  of  a  tax  district  in  which  it  is  situated,  it  shall  be 
assessed  to  him.  When  real  property  is  owned  by  a  resident  outside 
the  tax  district  where  it  is  situated  and  is  occupied,  and  the  occupant 
is  a  resident  of  the  tax  district,  it  shall  be  assessed  to  either  the  owner 
or  occupant.  If  the  occupant  resides  out  of  the  tax  district  or  if  the 
land  is  unoccupied,  it  shall  be  assessed  as  nonresident,  as  hereinafter 
provided  by  article  two.  In  all  cases  the  assessment  shall  lie  deemed 
as  against  the  real  property  itself,  and  the  property  itself  shall  be 
holden  and  liable  to  sale  for  any  tax  levied  upon  it. 
Am'd,  ch.  171  of  1902. 

See  Buckhout  v.  City  of  New  York,  82  App.  Div.  218. 

§  10.  Taxation  of  real  property  divided  by  line  of  tax  district. — 

If  a  farm  or  lot  is  divided  by  a  line  between  two  or  more  tax  dis- 
tricts it  shall  be  assessed  in  the  tax  district  in  which  the  dwelling 
house  or  other  principal  buildings  are  located,  in  the  manner  pro- 
vided by  section  nine  of  this  chapter,  the  same  as  though  such  farm 
or  lot  was  wholly  in  such  tax  district,  except  that  if  the  land  is  un- 
occupied, or  has  not  buildings  thereupon  the  portion  of  such  larm, 
lot  or  tract  of  land  lying  in  each  district  shall  be  separately  assessed 
therein.  If  such  land  is  situated  in  two  or  more  counties  and  is 
wild  and  uncultivated  and  not  occupied  and  used  for  agricultural 
purposes,  the  portions  of  such  land  lying  in  each  county  shall  be 
separately  assessed  therein.  If  the  boundary  line  of  a  tax  district 
passes  through  a  building,  any  portion  of  which  is  used  as  a  dwell- 
ing, the  owner  of  such  building,  if  occupying  the  same  or  residing 
in  either  tax  district,  and  otherwise,  the  person  occupying  such 
building  as  a  dwelling  house,  may  elect  in  which  district  such  build- 
ing and  the  adjacent  land,  owned,  occupied  and  connected  there- 
with, shall  be  assessed,  by  serving  a  written  notice  of  such  election 
on  the  assessors  of  each  tax  district  during  the  month  of  May; 
but  if  such  election  is  not  made,  the  property  shall  be  assessed 
in  the  tax  districts  in  which  it  is  located. 

[Am'd  ch.  537  of  1898.] 

Amended  by  chap.  200  of  1902.     In  effect  Mar.  21,  1902. 

Amended  by  ch.  305  of  1903.     In  effect  May  5.  1903. 

5 


84  NEW  YORK  TAX  LAW. 

§  11.  Place  of  taxation  of  property  of  corporations.— The  real 
estate  of  all  incorporated  companies  liable  to  taxation,  shall 
be  assessed  in  the  tax  district  in  which  the  same  shall  lie,  in  the 
same  manner  as  the  real  estate  of  individuals.  All  the  per- 
sonal estate  of  every  incorporated  company  liable  to  taxation 
on  its  capital  shall  be  assessed  in  the  tax  district  where  the 
principal  office  or  place  for  transacting  the  financial  concerns 
of  the  company  shall  be,  or  if  such  company  have  no  principal 
office,  or  place  for  transacting  its  financial  concerns,  then  in 
the  tax  district  where  the  operations  of  such  company  shall  be 
carried  on.  In  the  case  of  toll  bridges,  the  company  owning 
such  bridge  shall  be  assessed  in  the  tax  district  in  which  the 
tolls  are  collected;  and  where  the  tolls  of  any  bridge,  turnpike, 
or  canal  company  are  collected  in  several  tax  districts,  the  com- 
pany shall  be  assessed  in  the  tax  district  in  which  the  treasurer 
or  other  officer  authorized  to  pay  the  last  preceding  dividend 
resides. 

When  location  of  principal  office  is  fixed  by  certificate  of 
incorporation. 

If  tlie  company  had  a  principal  office,  fixed  by  its  certificate,  that,  and 
that  only,  was  its  residence  for  purposes  of  taxation.  If  it  had  no 
principal  office  so  located  by  its  certificate,  then  it  was  to  be  taxed  where 
its  financial  concerns  were  transacted.  Union  Steamboat  Co.  v.  City  or 
Buffalo,  82  N.  Y.  351,  356;  People  v.  Barker,  91  Hun,  590,  5«J4. 

When  location  of  principal  office  is  not  fixed  by  certificate  of 
incorporation. 

When  a  statute  under  which  a  domestic  corporation  Is  organised  doe* 
not  fix  its  residence,  or  require  that  Its  place  of  business  or  of  its  principal 
office  shall  be  stated  in  its  articles  of  incorporation,  its  residence  or 
domicile  is  deemed  to  be  where  its  principal  place  of  business  is  situated, 
and  it  may  change  its  principal  office  or  place  of  business  from  vvhere  it 
was  first  established  to  any  place  within  the  State.  Austin  v.  Hudson 
River  Telephone  Co.,  73  Hun,  96,  101;  Austin  v.  Westchester  Telephone  Co, 
8  Misc.  Rep.  11,  15. 

Railroad  lands. 

The  town  in  which  the  land  of  a  railroad  corporation  lies,  Is  as  much  the 
town  in  which  such  corporation  is  liable  to  be  taxed,  as  the  town  in  which 


YOST  TAX  LAW.  35 

la  its  principal  office.  In  the  first  only,  can  Its  real  estate  In  that  town  bo 
assessed.  In  the  last  only,  can  its  personal  property  and  such  land  as  lies 
within  it  be  assessed.  People  r.  Cassity,  46  N.  Y.  46,  56. 

Tollbridge  companies. 

I  think  the  proper  construction  of  this  section  is  to  apply  the  provision 
to  tell  bridges  to  personal  estate  only,  and  not  to  real  estate.  *  *  *  The 
rule  as  to  real  estate  is  universal.  It  is  founded  upon  locality.  The  place 
'•  vrhere  the  same  is  situate"  is  the  simple  and  only  test.  Hudson  River 
Bridge  Co.  v.  Patterson,  74  N.  X.  365,  368. 

Franchises  not  taxable. 

Its  "rights  and  privileges,"  granted  by  the  village  of  Olean,  are  not 
taxable.  They  constitute  a  franchise  which  is  in  no  case  the  subject  of 
taxation  except  by  special  statute.  It  is  true  these  rights  and  privileges 
constitute  a  condition  of  the  existence  of  the  relator's  plant;  but  it  must 
be  considered  that  the  municipality  has  received  compensation  therefor  in 
consideration  for  the  grant,  and  the  grantee  is  not  subject  to  further  exac- 
tion at  the  hands  of  the  municipality,  by  way  of  taxation  upon  the  grant 
itself.  People  v.  Martin,  48  Hun,  193,  197. 

See  People  v.  Barker,  152  N.  Y.  417;  People  v.  Neff,  15  App.  Div.  8. 

See  N.  Y.  Milk  Products  Co.  \.  Damon,  57  App.  Div.  261. 

Indebtedness  due  to  a  manufacturing  corporation  having  its  principal  office 
in  Xew  York  is  taxable  irrespective  of  the.  residence  of  the  debtors.  People 
ex  rel.  Orinoka  Mills  v.  Barker,  84  App.  Div.  469. 

§  12.  Taxation  of  corporate  stock.— The  capital  stock  of  every 
company  liable  to  taxation,  except  snch  part  of  it  as  shall  have 
been  excepted  in  the  assessment-roll  or  shall  be  exempt  by  law, 
together  with  its  surplus  profits  or  reserve  funds  exceeding  ten 
per  centum  of  its  capital,  after  deducting  the  assessed  value  of 
its  real  estate,  and  all  shares  of  stock  in  other  corporations 
actually  owned  by  such  company  which  are  taxable  upon  their 
capital  stock  under  the  laws  of  this  state,  shall  be  assessed  at 
its  actual  value. 

Construction  of  the  statute. 

The  words  in  this  section  "  except  such  part  of  it  as  shall  have  been 
excepted  in  the  assessment-roll,"  *  *  *  probably  refer  to  stock  of  the 
corporation  taxed,  belonging  to  the  State,  incorporated  literary  or  chari- 
table institutions.  •  *  *  The  further  exception  "  as  shall  have  been 
exempted  by  law,"  refers  to  the  general  exemption  in  section  4,  title  1  of 
the  same  chapter  of  the  Revised  Statutes.  People  v.  Commrs.  of  Taxes, 
104  N.  Y.  240,  244. 

Under  the  act  of  1857,  as  now  construed,  the  capital  stock  of  a  corpora- 
tion, less  the  part  thereof  owned  by  the  State,  or  by  literary  or  charitable 
Institutions,  or  exempted  from  taxation  by  the  Revised  Statutes,  is  to  be 
assessed  at  its  actual  value,  whether  more  or  less  than  its  nominal  amount, 


86  NEW  YOEK  TAX  LAW. 

deducting,  however,  from  Its  actual  value,  the  assessed  value  of  Its  real 
estate  and  shares  owned  by  it  in  other  taxable  corporations,  and  also  from 
its  surplus  or  reserved  funds,  if  any,  an  amount  not  exceeding  ten  per 
cent,  of  its  capital.  Id. 

The  subject  of  valuation  and  assessment  Is  never  the  share  stock,  but 
always  the  company's  capital  and  surplus;  such  capital  and  surplus  must 
be  assessed  at  its  own  value,  and,  when  that  is  correctly  known  and  ascer- 
tained, no  other  value  can  be  substituted  for  it.  People  v.  Barker,  66  Hun, 
21.  23.  See  85  Hun.  210;  and  126  M.  I.  433. 

Capital  stock    and  shareholders'  stock  distinguished. 

The  capital  stock  of  a  company  is  one  thing,  that  of  the  shareholders  Is 
another  and  a  different  thing.  That  of  the  company  is  simply  its  capital, 
existing  in  money  or  property,  or  both;  while  that  of  the  shareholder  Is 
representative,  not  merely  of  that  existing  and  tangible  capital,  but  also 
of  surplus,  of  dividend-earning  power,  of  franchise  and  the  good  will  of 
an  established  and  prosperous  business.  The  capital  stock  of  the  com- 
pany is  owned  and  held  by  the  company  in  its  corporate  character;  the 
capital  stock  of  the  shareholders  they  own  and  hold  in  different  propor- 
tions as  individuals.  The  one  belongs  to  the  corporation,  the  other,  to  the 
corporators.  The  franchise  of  the  company,  which  may  be  deemed  its 
business  opportunity  and  capacity,  is  the  property  of  the  corporation, 
but  constitutes  no  part  or  element  of  its  capital  stock;  while  the  sama 
franchise  does  enter  into  and  form  a  part,  and  a  very  important  part,  of 
the  shareholders'  capital  stock.  While  the  nominal  or  part  value  of  the 
capital  stock  and  of  the  share  stock  are  the  same,  the  actual  value  is  often 
widely  different.  The  capital  stock  of  the  company  may  be  wholly  in  cash 
or  in  property,  or  both,  which  may  be  counted  and  valued.  It  may  have  in 
addition  a  surplus,  consisting  of  some  accumulated  and  reserved  fund,  or 
of  undivided  profits,  or  both,  but  that  surplus  is  no  part  of  the  company's 
capital  stock,  and,  therefore,  is  not  itself  capital  stock.  The  capital  can 
not  be  divided  and  distributed;  the  surplus  may  be.  *  *  *  So  that  the 
property  of  every  company  may  consist  of  three  separate  and  distinct 
things,  which  are  its  capital  stock,  its  surplus,  its  franchise;  but  these 
three  things,  several  in  the  ownership  of  the  company,  are  united  in  the 
ownership  of  the  shareholders.  *  *  *  A  company  may  also  have  no 
surplus,  but,  on  the  contrary,  a  deficiency  which  works  an  impairment  of 
its  capital  stock.  Its  actual  value  is  then  less  than  its  nominal  or  par 
value,  while  yet  the  share  stock,  strengthened  by  hope  of  the  future  and 
the  support  of  earnings,  may  be  worth  its  par,  or  even  more.  *  *  * 
There  are  reasons  in  abundance  for  the  conclusion  that  by  the  phrase 
"  capital  stock "  the  statute  means  not  the  share  stock,  but  the  capital 
owned  by  the  corporation;  the  fund  required  to  be  paid  in  and  kept  intact 
as  the  basis  of  the  business  enterprise,  and  the  chief  factor  in  its  safety. 
People  v.  Colftman,  126  N.  Y.  433,  437. 


NEW  YORK  TAX  LAW.  37 

The  real  and  personal  property  must  be  separately  valued. 

Realty  and  personalty  must  be  separately  valued  for  the  purposes  of 
taxation,  and  if  the  personalty  be  overvalued  and  the  realty  undervalued 
on  the  roll  the  valuation  of  the  personalty  can  not  be  sustained  on  the 
theory  that  the  undervaluation  of  the  realty  equals  or  exceeds  the  over- 
valuation of  the  personalty.  People  v.  Barker,  72  Hun,  120, 


Nontaxable  assets  not  to  be  deducted  from,  indebtedness. 

Upon  what  theory  the  commissioners  deducted  the  sum  of  $2,017,185, 
denominated  by  them  nontaxable  a^ets,  from  the  indebtedness  of  the 
corporation  is  not  apparent.  This,  in  effect,  was  what  was  attempted  to 
be  done  in  People  v.  Ryan,  88  N.  Y.  142,  and  was  held  to  be  illegal. 
People  v.  Barker,  76  Hun,  454,  457. 

Indebtedness  of  corporation  must  be  deducted  from  corporate  assets. 

The  respondent  company  was  entitled  to  have  its  indebtedness  deducted 
from  the  value  of  its  corporate  assets  which  constituted  its  capital  stock 
or  capital,  as  distinguished  from  its  actual  share  stock.  People  v.  Barker, 
141  N.  Y.  196,  197. 

Indebtedness  not  to  be  deducted  from  capital  stock 
There  is  no  provision  of  law  which  authorizes  a  deduction  from  the 
capital  stock  by  reason  of  the  indebtedness  of  the  company.  While  this 
indebtedness  is  a  proper  subject  for  consideration  in  estimating  the  value 
of  the  stock  there  is  no  authority  for  its  deduction  from  the  value  of  the 
stock  after  an  estimate  of  the  same  has  been  made.  People  v.  Asten,  100 
N.  Y.  507,  602. 

Personal  property  of  corporation  out  of  the  State  is  to  be  included 
in  exempt  property,  and  deducted  from  the  value  of  the  stock. 

IB  People  v.  Commissioners,  1  T.  &  C.  611,  the  commissioners  did  not 
deduct  personal  property  owned  by  the  corporation,  and  located 
permanently  outside  of  the  State,  from  the  value  of  the  stock.  The  court 
held  they  were  in  error,  and  made  an  order  directing  the  commissioners 
"to  eorrect  the  assessment  by  deducting  the  value  of  the  personal  prop- 
erty out  of  the  State."  The  court  says:  "  The  personal  property  of  an  in- 
dividual or  a  corporation  permanently  located  abroad,  is  no  more  subject 
to  taxation  here  than  the  real  estate." 

The  tax  on  national  banks  can  not  be  higher  than  on  other  property. 

It  is  sufficient  to  say  that  we  are  quite  satisfied  that  any  system  of 
assessment  of  taxes  which  exacts  from  the  owner  of  the  shares  of  a 
national  bank  a  larger  sum  in  proportion  to  their  actual  value  than  It  does 
from  the  owner  of  any  other  money  and  capital,  valued  in  like  manner, 
does  tax  them  at  a  greater  rate  within  the  meaning  of  the  act  of  Congress. 
101  U.  S.  143,  146. 


3S  NEW  YOKE  TAX  LAW. 

Shares  of  sto"k  to  "be  arsessed  at  market  value. 

The  assessors  in  the  discharge  of  their  duties  under  this  act  must  ascer- 
tain the  value  of  shares  In  banks,  and  to  that  end  they  must  take  into  con- 
sideration everything  that  gives  value  to  shares  —  the  surplus  and  tke 
circumstances  under  which  it  exists,  the  franchises  and  advantages  and 
disadvantages  of  the  banks  and  all  the  other  circumstances,  and  when  they 
thus  ascertain  the  value  of  the  shares,  such  value  is  to  be  the  basis  of 
assessment  and  taxation.  People  v.  Commrs.,  G7  N.  Y.  51G,  520. 

The  assessors  were  justified  *  *  *  in  fixing  the  value  as  we  have 
stated,  to-wit,  at  their  market  value.  People  v.  Commrs.,  94  U.  S.  415,  416. 
See,  also  Hepburn  v.  School  Directors,  23  Wall.  480. 

They  were  to  be  assessed  as  the  act  provides  on  the  value  of  their 
shares,  meaning  the  market  value,  or  the  price  which  the  shares  would 
bring.  •  *  »  The  asse  sors  are  to  coi  side  everyt!  ing,  which  gives  value 
to  the  shares  in  fixing  the  basis  of  assessment.  People  r.  Commrs.,  69 
N.  Y.  91,  93. 

Dividing  surplus  by  issuing  certificates  payable  in  money  or  stock 
does  not  reduce  the  liability  of  the  company  to  taxation. 

It  is  claimed  that  the  legal  effect  of  the  issuing  of  the  certificates  was 
to  divide  the  profits  among  the  stockholders,  and  that  they  ceased  to  be 
surplus  profits.  A  promise  to  divide  ts  not  dividing;  more  than  a  promise 
to  pay  is  a  payment.  If  profits  existed,  they  remained  with  the  company, 
until  they  were  actually  handed  over  to  the  stockholders  proportionately. 
People  v.  Assessors,  7G  N.  Y.  202,  206. 

See  61  App.  Div.  129. 

Value  of  property  should  not  be  assessed  to  lessee,  but  only  the  value  of  the 
lease.  People  ex  rel.  D.  &  H.  Co.  v.  Feitner,  61  App.  Div.  129. 

As  to  deduction  of  debts,  see  People  ex  rel.  Bijur  v.  Barker,  155  N.  Y.  330. 

Deduction  of  contingent  liabilities  not  authorized.  People  ex  rel.  Nationa 
Surety  Co.  v.  Feitner,  166  N.  Y.  129. 

See  Matter  of  Adler  Bros,  etc.,  76  App.  Div.  571. 

§  13.  Stockholders  of  bank  taxable  on  shares. — The  stockhold- 
ers of  every  bank  or  banking  association  organized  under  the 
authority  of  this  state,  or  of  the  United  States,  shall  be  assessed 
and  taxed  on  the  value  of  their  shares  of  stock  therein ;  said  shares 
shall  be  included  in  the  valuation  of  the  personal  property  of  such 
stockholders  in  the  assessment  of  taxes  in  the  tax  district  where 
oicli  bank  or  banking  association  is  located,  and  not  elsewhere, 
whether  the  said  stockholders  reside  in  said  tax  district  or  not. 


NEW  YORK  TAX  LAW.  38a 

§  14.  Place  of  taxation  of  individual  bank  capital. — Every  in- 
dividual banker  shall  be  taxable  upon  the  amount  of  capital  in- 
vested in  his  banking  business  in  the  tax  district  where  the  place  of 
such  business  is  located  and  shall,  for  that  purpose,  be  deemed  a 
resident  of  such  tax  district. 

§  15.  Report  of  exempt  property. — It  shall  be  the  duty  of  the 
board  of  assessors  of  the  several  towns  of  this  state,  and  the  boards 
or  officials  charged  with  the  duty  of  assessing  property  for  the  pur- 
poses of  taxation  in  the  several  cities  of  the  state,  to  furnish  to  the 
clerks  of  the  boards  of  supervisors  of  their  respective  counties,  or 
in  the  case  of  the  city  of  New  York,  to  the  city  clerk  of  that  city, 
on  or  before  the  first  day  of  July  in  each  year,  a  full  and  complete 
list  and  statement  of  all  property  situated  within  their  respective 
districts  exempt  from  taxation  under  the  laws  of  this  state.  Such 
list  and  statement  shall  be  made  on  blanks  furnished  by  the  state 
board  of  tax  commissioners  and  in  such  form  and  to  contain  and  set 
forth  all  the  information  relative  to  such  property  and  the  situa- 
tion and  value  thereof,  as  may  be  required  by  the  state  board  of 
tax  commissioners,  and  to  be  verified  in  the  same  manner  as  assess- 
ments of  property  for  the  purposes  of  taxation  and  in  the  city  of 
New  York  by  the  chief  deputy  of  the  department  of  taxes  and 
assesments.  The  state  board  of  tax  commissioners  shall  prepare 
and  transmit  to  the  clerk  of  the  board  of  supervisors  in  each 
county  and  to  the  city  clerk  of  the  city  of  New  York,  a  sufficient 
number  of  such  blanks,  on  or  before  the  first  day  of  May  in  each 
year,  and  the  clerks  of  the  boards  of  supervisors  and  the  city  clerk 
of  the  city  of  New  York  shall  forthwith,  upon  the  receipt  thereof, 
distribute  the  same  among  the  boards  of  assessors  for  use  in  pre- 
paring the  statement  herein  required.  And  it  shall  be  the  duty  of 
the  clerk  of  the  board  of  supervisors  of  each  county  and  of  the  city 
clerk  of  the  city  of  New  York,  to  transmit  such  completed  lists  or 
statements  to  the  state  board  of  tax  commissioners,  on  or  before  the 
first  day  of  August  in  each  year,  and  the  state  board  of  tax  com- 
missioners shall  tabulate  such  statements,  and  on  or  before  the  first 
day  of  February  in  each  year,  cause  to  be  published  in  their  annual 
report  to  the  legislature,  a  complete  tabulated  statement,  based 


88b  NEW  YORK  TAX  LAW. 

upon  the  statement  so  transmitted  to  the  state  board  of  tax  commis- 
sioners, of  all  real  estate  in  the  several  counties  of  the  state,  which 
is  exempt  from  taxation.  Immediately  upon  the  receipt  of  the 
completed  reports  by  the  various  clerks  of  the  board  of  super- 
visors, and  the  city  clerk  of  the  city  of  New  York,  those  officials 
shall  prepare  a  tabulated  statement  of  the  returns  received  and 
shall  post  a  copy  thereof  in  a  conspicuous  place,  and  in  all  cities 
of  the  state  cause  a  copy  thereof  to  be  published  in  the  official  paper 
or  papers  of  said  city  at  least  once  in  each  week  for  three  successive 
weeks.  The  expense  of  such  publication  shall  be  a  city  charge  and 
shall  be  audited  and  paid  in  the  same  manner  as  charges  for  other 
city  notices  are  audited  and  paid. 

(Chapter  six  hundred  and  eighty-nine  of  the  laws  of  nineteen 
hundred  is  hereby  repealed. 

Amended 'by  chap.  438  of  1904.     In  effect  April  27,  1904. 


NEW  YORK  TAX  LAW.  39 

ARTICLE  II. 
Mode  of  Assessment. 


SECTION  20.  Ascertaining  facts  for  assessment. 

21.  Preparation  of  assessment  roll.  , 

22.  Assessment  of  state  lands  in  forest  preserve. 

23.  Banks  to  make  report. 

24    Bank  shares,  how  assessed. 

25.  Individual  banker,  how  assessed. 

26.  Notice  of  assessment  to  bank  or  banking  association. 
27    Reports  of  corpoi  ations. 

28.  Penalty  for  omission  to  make  statement. 

29.  Assessment  of  real  property  of  nonresident. 

30.  Surveys  and  maps  of  nonresident  real  property. 
81.  Corporations,  how  assessed. 

32.  -Assessment  of  agent,  trustee  guardian  or  executor. 

33.  Assessment  of  omitted  property. 

34.  Debts  owing  to  nonresidents  of  the  United  States,  how  assessed. 

35.  Notict  of  completion  of  assessment-roll. 

36.  Hearing  of  complaints 

37.  Correction  and  verification  of  tax-roll. 

38.  Filing  of  roll  anil  notice  thereof. 

39.  Assessors  to  apportion  valuation  of  railroad,  telegraph,  telephone 

or  pipe  line  companies  between  school  districts. 

40.  Neglect  or  omission  of  duty  by  assessors. 

41.  Abandonment  of  lot  divisions. 

42.  Assessment  of  special  franchises. 

43.  Report  of  state  board  of  tax  commissioners. 

44.  Hearing  in  special  franchise  assessment. 

45.  Certiornri  to  review  assessment. 

48.  Deduction  from  special  franchise  tax  for  local  purposes. 
47.  Special  franchise  tax  not  to  affect  other  tax. 


§  20.  Ascertaining  facts  for  assessment. — The  assessors  in  each  tax 
district  may,  by  mutual  agreement,  divide  it  into  convenient  assess- 
ment districts  not  exceeding  the  number  of  such  assessors.  The 
assessors  in  each  tax  district  shall  annually,  between  May  first  and 
July  first,  ascertain  by  diligent  inquiry  all  the  property  and  the  names 
of  all  the  persons  taxable  therein,  except  that  in  towns  containing  an 
incorporated  village  having  a  population  of  more  than  ten  thousand 
inhabitants  according  to  the  last  state  census  the  assessors  may  have 
from  April  fifteenth  until  July  first  to  ascertain  the  taxable  property 
and  names  of  persons  taxable  in  such  town,  and  except  that  in  towns 
containing  an  incorporated  city  having  a  population  of  more  than  ten 
thousand  inhabitants  according  to  the  last  state  census  where 
said  city  so  situated  shall  have  its  own  separate  board  of  assessors, 
the  town  assessors  may  have  from  May  first  to  July  first  to  ascer- 
tain the  taxable  property  and  names  of  persons  taxable  in  such 
towns. 

Am'd  by  ch.  512  of  1900.     In  effect  April  19,  1900. 
Am'd  by  ch.  324  of  1902.     In  effect  April  2,   1902. 
Am'd  by  ch    61  of   1905.     In  effect  March  15,  1905. 


40  NEW  YOEK  TAX  LAW. 

Majority  of  the  assessors  must  act. 

Whenever  three  or  more  public  officers  are  given  any  power  or  authority, 
or  three  or  more  persons  are  charged  with  any  public  duty  to  be  performed 
or  exercised  by  them  jointly  or  as  a  board  or  similar  body,  a  majority  of 
all  such  persons  or  officers  at  a  meeting  duly  held  at  a  time  fixed  by  law, 
or  by  any  by-law  duly  adopted  by  such  board  or  body,  or  at  any  duly 
adjourned  meeting  of  such  meeting,  or  at  any  meeting  duly  held  upon 
reasonable  notice  to  all  of  them,  may  perform  and  exercise  such  power, 
authority  or  duty,  and  if  one  or  more  of  such  persons  or  officers  shall  have 
died  or  become  mentally  incapable  of  acting,  or  shall  refuse  or  neglect  to 
attend  any  such  meeting,  a  majority  of  the  whole  number  of  such  persons 
or  officers  may  perform  and  exercise  any  such  power,  authority  or  duty. 
Any  such  meeting  may  be  adjourned  by  a  less  number  than  a  quorum.  A 
recital  in  any  order,  resolution  or  other  record  of  any  proceedings  of  such 
a  meeting  that  such  meeting  had  been  so  held  or  adjourned,  or  that  It  had 
been  held  upon  such  notice  to  the  members,  shall  be  presumptive  evidence 
thereof.  The  Public  Officers  Law,  L.  1892,  chap.  677,  §  19. 

The  assessment  must  be  the  joint  act  of  all  or  a  majority  01  the 
assessors;  the  division  into  districts  is  simply  for  convenience  in  pre- 
paring the  assessment. 

One  assessor  can  not  make  an  assessment;  It  Is  the  joint  act  of  all,  or,  at 
least,  a  majority  of  the  assessors.  People  v.  Supervisors,  11  N.  Y.  563,  572. 

Two  can  not  act  without  giving-  notice  to  the  other  assessor. 

It  was  found  that  they  acted  illegally  in  fixing  the  assessed  values  with- 
out notice  to  Bogart,  who  was  the  third  assessor.  Such  action  by  the 
majority  'is  unlawful  and  vitiates  the  whole  assessment.  People  v. 
Parker,  117  N.  Y.  86,  90. 

Work  between  May  and  July  is  merely  preliminary. 

All  that  Is  done  by  the  several  assessors,  In  taking  down  names  and 
entering  descriptions  and  amounts,  in  their  respective  districts,  previously 
to  the  1st  of  July,  is  merely  the  obtaining  of  information,  preliminary  to 
the  assessment  to  be  made,  when  all  the  assessors  meet  in  July,  and 
examine  and  correct  and  alter  such  memoranda,  when  they  make  out  the 
assessment-roll.  People  v.  Supervisors,  11  N.  Y.  563,  572. 

Assessors  must  make  careful  inquiry. 

It  is  made  their  duty  by  statute  to  ascertain  who  are  taxable  and  who 
are  not,  by  diligent  inquiry,  and  they  have  no  authority  to  enter  any 
person's  name  upon  the  assessment-roll  whose  property  is  by  law  exempt 
from  taxation,  or  to  impose  an  assessment  thereon.  *  *  *  Tf  they 
transcend  the  limits  of  their  authority,  and  undertake  to  assess  property 
exempt  by  statute,  they  cease  to  be  judges,  and  are  responsible  for  all 
consequences.  Prosser  v.  Secor,  5  Barb.  607,  611. 


KEW  YOKK  TAX  LAW.  41 

Can  not  add  names  after  July  1st. 

It  is  adjudged  that  assessors  have  no  right  to  add  names  to  the  assess- 
ment-roll after  the  1st  day  of  July.  Sexton  v.  Pepper,  28  Hun,  31.  See 
Mygatt  v.  Washburn,  15  N.  Y.  316<  Clark  T.  Norton,  49  id.  246; 
Westfall  v.  Preston,  49  id.  352. 

But  where  a  name  was  added  after  July  1st,  and  the  person  voluntarily 
paid  the  tax,  it  was  held  that  he  could  not  recover  it  back.  Sexton  v. 
Pepper,  ante. 

An  individual  not  liable  to  taxation  on  the  1st  of  July  could  not  be 
placed  upon  the  assessment-roll  after  that  time;  neither  could  a  person 
whose  name  was  not  properly  on  the  assessment-roll  be  assessed  for  prop- 
erty acquired  by  him  after  that  day.  *  *  *  They  could  not  lawfully, 
during  the  time  given  for  a  review  and  a  revision  of  the  assessments  as 
made,  place  upon  the  roll  other  property,  or  essentially  or  materially  change 
the  roll,  by  adding  to  the  assessment  of  individuals  other  property, 
especially  by  assessing  them  for  property  acquired  after  the  time  limited 
for  the  preparation  of  the  roll.  *  *  *  The  change  made  by  the 
defendants  in  the  assessment-roll,  in  August,  was  entirely  without 
authority,  and  the  assessment  of  the  plaintiff  for  the  personal  property  was 
erroneous,  and  the  act  was  not  judicial  in  its  character.  Clark  v.  Norton, 
49  N.  Y.  243,  247. 

The  fact  that  the  purchaser  agreed  in  writing  to  pay  the  tax  that  should 
be  assessed  against  him  in  respect  to  that  property,  held,  not  to  give  the 
assessors  authority  to  change  the  roll.  Clark  v.  Norton,  above. 

Time  extended  in  Queens  county. 

The  time  in  which  the  assessors  of  the  several  towns  in  the  county  of 
Queens  shall,  for  the  purpose  of  preparing  the  assessment-roll  of  said 
town,  proceed  to  ascertain  by  diligent  inquiry  the  names  of  all  the  taxable 
inhabitants  in  the  said  town,  and  also  all  the  taxable  property,  real  and 
personal,  within  the  same,  shall  extend  from  the  1st  day  of  March  to  the 
1st  day  of  July  in  each  year.  L.  1893,  chap.  629. 

Liability  for  tax  accrues  upon  completion  of  the  tax-roll. 

The  time  when  they  became  so  liable  was  the  time  of  the  completion 
and  delivery  of  the  roll,  although  the  amount  of  the  tax  was  not  ascer- 
tained and  fixed  for  some  two  months  afterward.  Rundell  v.  Lakey,  40 
N.  Y.  513. 

The  principle  of  this  case  was  not  affected  by  the  subsequent  decision  in 
Barlow  v.  St.  Nicholas  Nat  Bank,  63  N.  Y.  399.  Matter  of  Babcock,  115 
N.  Y.  450,  455. 

Entry  in  assessment-roll  not  such  an  Incumbrance  upon  real  estate 
as  violates  a  covenant  against  incumbrances. 

Defendant  on  October  27th  conveyed  land  by  a  warranty  deed  with 
a  covenant  against  Incumbrances.  The  assessors  had  assessed  the  farm 

6 


1%  NEW  YORK  TAX  LAW. 

In  June  to  the  defendant.  The  purchaser  paid  the  tax,  and  brought  AB 
action  for  breach  of  the  covenant  against  incumbrances.  The  court  say: 
"  The  defendants  should  be  held  to  such  n  construction  of  their  corenant 
as  will,  consistently  with  the  language  employed,  secure  to  the  plaintiffs 
the  indemnity  which  may  fairly  be  supposed  to  have  been  contemplated  by 
the  parties  when  the  covenant  was  made.  But  it  would  be  an  unwarrant- 
able extension  of  the  ordinary  and  natural  meaning  of  the  general 
covenant  against  incumbrances  to  hold  that  it  applies  to  a  tax  levied  after 
the  covenant  was  made."  Barlow  v.  St.  Nicholas  Nat.  Bank,  63  N.  Y.  399, 
402.  See  Dowdney  v.  Mayor,  54  id.  186. 

When  tax  becomes  a  lien  upon  personal  property. 

Taxes  upon  personal  property  are  not  a  lien  upon  any  gpeciflo  property, 
so  as  to  prevent  a  sale  to  a  bona  fide  purchaser,  until  a  levy  is  actually 
made  for  the  collection  of  such  tax,  and  then  the  lien  exists  only  upon  the 
property  levied  on.  Fuller  v.  Allen,  1  Abb.  Pr.  12,  15. 

If  a  person  die  after  the  1st  day  of  July  his  executor,  and  not  the 
remainderman,  must  pay  the  tax. 

An  individual  not  liable  to  taxation  on  the  1st  of  July  could  not 
be  placed  upon  the  assessment-roll  after  that  time.  *  *  *  The  plain 
meaning  of  the  act  is  that  assessments,  so  far  completed  that  the  name  of 
the  person  named  as  owner  can  not  be  changed  or  altered  by  the  assess- 
ment officers  before  the  death  of  such  person,  shall  be  payable  from  his 
estate  in  due  course  of  administration.  Matter  of  Babcock,  115  N.  Y.  450, 
456,  458. 

§  21.  Preparation  of  assessment-roll. — They  shall  prepare  an  assess- 
ment-roll containing  six  separate  columns,  and  shall,  according  to  the 
best  information  in  their  power,  set  down : 

1.  In  the  first  column  the  names  of  all  taxable  persons  in  the  tax 
district. 

2.  In  the  second  column  the  quantity  of  real  property  taxable  to 
each  person,  with  a  statement  thereof  in  such  form  as  the  commission- 
ers of  taxes  shall  prescribe. 

3.  In  the  third  column  the  full  value  of  such  real  property. 

4.  In  the  fourth  column  the  full  value  of  all  the  taxable  personal 
property  owned  by  each  person  respectively  after  deducting  the  just 
debts  owing  by  him. 

5.  In  the  fifth  column  the  value  of  taxable  rents   reserved   and 
chargeable  upon  lands  within  the  tax  district,  estimated  at  a  principal 
sum,  the  interest  of  which,  at  the  legal  rate  per  annum,  shall  produce 
a  sum  equal  to  such  annual  rents,  and  if  payable  in  any  other  thing 
except  money,  the  value  of  the  rents  in  money  to  be  ascertained  by 
them  and  the  value  of  each  rent  assessed  separately,  and  if  the  name 
of  the  person  entitled  to  receive  the  rent  assessed  can  not  be  ascer- 
tained by  the  assessors,  it  shall  be  assessed  against  the  tenant  in  pos- 
session of  the  real  property  upon  which  the  rents  are  chargeable. 


NEW  YORK  TAX  LAW.  43 

6.  In  the  sixth  column  the  value  of  the  special  franchise  as  fixed  by 
the  state  board  of  tax  commissioners. 

Added  by  ch.  712  of  1899.     In  effect  October  1,  1899. 

7.  Such  assessment-roll  shall  contain  two  additional  columns  in  one 
of  which  shall  be  inserted  the  amount  of  the  tax  levied  against  each 
person  named  therein,  and  in  the  other,  the  date  of  the  payment  of 
such  tax. 

Added  by  ch  .159  of  1901.    In  effect  March  22,  1901. 

Strict  compliance  with  the  statute  necessary. 

It  is  essential  to  the  validity  of  every  assessment  for  the  purposes  of 
taxation  that  the  statute,  under  the  authority  of  which  it  is  made,  is  com- 
plied with  in  every  substantial  particular.  The  only  warrant  for  the  im- 
position of  a  tax  or  burden  upon  the  citizen  or  his  property  without  his 
consent  must  be  found  in  some  positive  law,  and  it  can  not  be  enforced 
unless  imposed  in  the  manner  pointed  out  by  the  statute.  The  duties  and 
powers  of  assessors  in  making  up  the  assessment-roll  of  the  town,  which 
is  to  be  the  basis  of  taxation,  are  clearly  pointed  out  by  the  statute  and 
must  be  followed.  Sanders  v.  Downs,  141  N.  Y.  422,  424. 

That  all  the  proceedings  prescribed  by  the  law  for  the  assessment  of 
land  for  the  purposes  of  taxation  must  be  substantially,  if  not  strictly  com- 
plied with,  is  a  well-settled  and  a  familiar  rule.  May  y.  Traphagen,  139 
N.  Y.  478,  480. 

Among  the  preliminaries  essential  to  the  Jurisdiction  of  the  supervisors 
is  the  preparation  of  an  assessment-roll  containing  a  list  of  the 
persons  and  property  liable  to  taxation,  with  the  estimated  value  of 
the  property,  prepared  and  verified  by  the  assessors,  and  a  substantial 
compliance  with  the  terms  of  the  statute  prescribing  the  verification  is 
necessary  to  give  the  board  of  supervisors  jurisdiction  to  impose  a  tax  and 
issue  their  warrant  to  the  collector  for  Its  collection.  Westfall  v.  Preston, 
49  N.  Y.  349,  353. 

Description  of  real  estate. 

The  designation  of  this  lot  as  "  number  54,  town  1,  range  3,  acres  150," 
Is  a  statement  of  all  that  the  law  requires,  and  furnishes  full  information 
to  all  parties  interested  as  to  the  lot  Intended  to  be  assessed.  Cole-man  v. 
Shattuck,  62  N.  Y.  348,  362. 

The  following  piece  *  *  *  In  the  county  of  Sullivan,  Mlnislnk 
patent,  division  one  (1),  lot  twenty-eight  (28),  four  hundred  and  fifty-five 
(455)  acres  more  or  less,  bounded  north  and  south  by  the  lot  lines,  east  by 
resident  land,  and  west  by  the  town  of  Forrestburgh, —  Held.  "  altogether 
too  vjvjyue  to  comply  with  the  statute,"  as  to  the  east  boundary.  Oakley  v. 
Healey,  38  Hun,  244. 

Assessors'  action  conclusive. 

Whether  the  amount  which  they  taxed  was  in  excess  of  the  amount 
actually  due  is  a  question  not  before  the  court.  In  determining  that  amount, 
the  assessors  acted  judicially,  and  their  assessment  was  conclusive,  until 


44  HEW  YOKE  TAX  LAW. 

set  aside  by  a  proceeding  Instituted  for  that  purpose.  At  all  events,  II 
was  not  in  the  power  of  the  county  treasurer  to  question  its  accuracy  or 
legality,  when  called  upon  to  issue  his  warrant  for  its  collection,  ilia 
duty  was  purely  ministerial  in  its  character,  and  could  not  be  mistaken. 
People  v.  Halsey  37  N.  Y.  344,  346. 

Omission  of  property  does  not  render  entire  assessment  invalid. 

Assessors  in  making  assessments  for  the  imposition  of  taxes  for  govern- 
mental purposes  act  judicially,  and  if,  by  mistake  or  design,  they  omit  any 
property  liable  to  taxation  from  the  assessment-roll,  the  entire  assessment 
is  not  thereby  rendered  invalid,  and  a  person  whose  property  has  been 
assessed  and  taxed  can  not,  because  of  such  omission,  maintain  an  action 
to  have  his  tax  adjudged  invalid.  Van  Derventer  v.  Long  Island  City, 
139  N.  Y.  133. 

Assessors  have  more  latitude  in  assessing  personal  than  real  property. 

Personal  property,  unlike  real  property,  may  not  always  ro&dily 
be  found  and  assessments  thereof  by  assessors  are  often  attended  with 
many  difficulties.  For  these  reasons  more  latitude  necessarily  should  be 
given  assessors  in  ascertaining  and  determining  the  amount  and  value 
of  personal  property  than  should  be  permitted  in  assessing  real  property. 
Presumption  to  some  extent  should  be  indulged.  For  this  reason  the  earn- 
ings of  a  corporation  may  be  considered  by  the  assessors,  and  where  they 
are  such  as  to  enable  the  company  to  pay  its  running  expenses,  necessary 
repairs,  interest  upon  its  indebtedness  and  declare  a  dividend  of  six  per 
cent  and  still  have  a  surplus,  it  may  be  assumed  that  its  capital  stock 
remains  unimpaired  and  that  there  are  assets  over  and  above  sufficient 
to  pay  its  outstanding  indebtedness.  People  v.  Barker,  146  N.  Y.  304,  314. 
314. 

Property  of  infante  to  be  placed  on  roll. 

Statutes  providing  the  procedure  for  assessing  and  collecting  taxes  for 
the  sale  of  land  for  their  nonpayment,  and  for  the  redemption  of  lands 
are  applicable  to  infants  and  persons  under  disabilities,  unless  they  are 
excepted  from  their  operation.  Levy  v.  Newman,  130  N.  Y.  11, 13. 

Debts  due  to  persons  residing  within  this  State. 

Where  the  persons  assessed  are  not  the  absolute  owners  of  the  property 
(personal),  but  are  trustees  and  have  only  a  representative  or  official 
interest  therein,  and  but  two  out  of  three  are  residents  within  the  Slate, 
while  a  third  resides  in  another  State  and  has  also  custody  and  control  of 
the  property,  and  the  beneficiaries  also  are  nonresidents,—  Held,  that  the 
property  is  not  liable  to  assessment,  and  that  the  fact  that  such  property 
consists  of  bonds  and  mortgages  upon  New  York  real  estate  does  not  affect 
the  question.  People  v.  Barker,  135  N.  Y.  656. 

Special  partner  not  entitled  to  have  partnership  debts  deducted. 
No  debts  of  the  partnership  could  be  collected  from  her  Individually, 
because  she  is  not  liable  ior  arid  does  not  owe  any  such  debts,  and  she  ia 


NEW  YORK  TAX  LAW.  45 

not  liable  for  and  does  not  owe  any  portion  of  them,  the  Statute  does  not 
provide  that  she  may  deduct  from  the  amount  of  money  that  she  has 
invested  in  the  partnership  any  portion  of  the  debts  of  such  partnership. 
The  debts  to  be  deducted  are  the  just  debts  of  the  individual  who  is  to  b« 
assessed,  and  how  can  it  be  said  that  she  owes  any  debts  when  by  the 
very  terms  of  the  Special  Partnership  Act  she  is  not  liable  for  them? 
People  v.  Barker,  145  N.  Y.  239,  242. 

Debts  due  by  an  estate  to  be  deducted. 

It  is  provided  by  statute  that  personal  property  held  by  an  executor  op 
administrator,  in  his  representative  character,  shall  be  assessed  to  him 
personally,  in  the  town  or  ward  where  he  resides.  He  is,  however,  entitled 
to  have  deducted  from  the  aggregate  of  such  property  any  Just  debts  owing 
by  him  in  his  representative  character.  People  v.  Commrs.,  99  N.  Y.  157. 

Definition  of  the  term  "  just  debts." 

The  use  of  the  term  "  just  debts,"  in  the  statute,  plainly  implies  that  legal, 
ralid  and  incontestable  obligations  must  be  shown  in  order  to  entitle  an 
estate  to  the  benefit  of  the  statute.  Id. 

Personal  liability  of  assessors. 

The  plaintiff,  therefore,  was  not  subject  to  the  Jurisdiction  of  the 
assessors.  In  placing  his  name  on  the  roll  and  adding  thereto  an  amount 
as  to  the  value  of  his  personal  property,  they  acted  without  authority. 
They  are,  therefore,  responsible  to  the  plaintiff  for  the  damages  which 
ensued.  Mygatt  v.  Washburn,  15  N.  Y.  310. 

But  for  an  erroneous  assessment,  the  assessors  while  acting  In  that 
capacity  are  not  individually  liable.  *  *  *  In  order  to  establish  an 
Individual  liability,  it  must  be  made  to  appear  against  the  assessors  not 
only  that  the  assessment  was  erroneous,  but  that  such  assessors  had  no 
Jurisdiction  whatever  in  laying  the  tax.  If  they  had  jurisdiction,  both 
of  the  persons  taxed  and  the  subject-matter,  that  is,  the  property  assessed, 
then  their  acts  partake  of  a  judicial  character,  and,  however  erroneous  or 
unequal  the  tax  may  be,  do  not  fix  an  individual  liability  upon  them,  at 
least  when  they  act  in  good  faith  and  without  malice.  •  *  •  If,  on  the 
contrary,  there  is  an  entire  lack  of  jurisdiction,  and  they  make  an  assess- 
ment without  it,  they  are  clearly  liable.  Williams  v.  Weaver,  75  N.  Y. 
30,  33. 

In  Dorwin  v.  Strickland,  57  N.  Y.  492,  the  trial  court  refused  to  charge 
the  jury  "  that  if  the  residence  of  the  plaintiff  was,  at  the  time  of  the 
assessment,  fairly  a  question  of  doubt,  arising  upon  the  facts  before  the 
assessors  and  for  their  decision,  then,  in  determining  it,  the  assessors  acted 
judicially,  and  are  not  liable  if  they  err;  especially  so,  in  a  case  where  the 
plaintiff's  property,  real  and  personal,  remained  in  the  town  where  he 
was  assessed,"  and  both  the  General  Term  and  the  Court  of  Appeals 
affirmed  the  ruling  of  the  trial  court. 


46  NEW  YOBK  TAX  LAW. 

If  they  exceed  their  powers  and  act  without  authority  and  In  con'raventlo» 
cf  the  statute  prescribing  and  regulating  their  duties  they  are  civilly  liable 
to  any  persons  injured  by  their  action.  The  power  they  exercise  is  a 
statutory  power,  affecting  the  property  and  rights  of  others,  and  must  be 
strictly  pursued  in  all  that  is  of  the  substance  of  their  action.  Clark  v. 
Norton,  49  N.  Y.  243,  246. 

In  some  particulars  the  duty  of  assessors  Is  undoubtedly  ministerial;  but 
in  fixing  the  value  of  taxable  property,  the  power  exercised  is  in  its  nature 
purely  judicial  *  *  *  and  acting  as  they  did,  in  the  performance  of 
a  public  duty,  In  its  nature  judicial,  they  were  not  liable  to  an  action,  how- 
ever erroneous  or  wrongful  their  determination  may  have  been.  *  *  • 
No  public  officer  is  responsible  in  a  civil  suit  against  such  an  officer  for 
what  he  does  in  the  performance  of  a  judicial  duty.  *  *  *  It,  of  course, 
applies  only  where  the  judge  or  officer  has  jurisdiction  of  the  particular 
case,  and  was  authorized  to  determine  it.  If  he  transcends  the  limits  of 
his  authority,  he  necessarily  ceases,  in  the  particular  case,  to  act  as  a 
judge,  and  is  responsible  for  all  consequences.  Weaver  y.  Devendorf,  3 
Den.  117,  119. 

Assessors  are  to  prepare  the  roll  "  according  to  the  best  information  In 
their  power.  If  they  do  that,  I  know  of  no  principle  of  law  or  public 
policy  which  requires  that  they  should  be  held  liable  for  the  conse- 
quences of  an  erroneous  judgment;  *  *  *  the  inquiry  which  they  are 
required  *  *  *  to  make  is  a  judicial  act,  and  that  no  action  can  be 
maintained  against  them  for  any  error  which  they  commit  in  the  per- 
formance of  that  duty.  Vail  v.  Owen,  19  Barb.  22,  28,  29. 

Where  the  principal  business  of  the  plaintiff  was  transacted  was  a  mat- 
ter of  fact,  to  be  ascertained  by  proof  and  to  be  settled  by  judicial  determi- 
nation. This  determination  was  to  be  made  by  the  assessors.  It  was  to 
be  made  upon  proof  presented,  or,  if  none  was  presented,  by  the  best 
means  of  knowledge  possessed  by  them.  They  are  not  liable  for  an  erro- 
neous decision  of  a  question  which  they  had  jurisdiction  to  decide.  Bell  T. 
Pierce,  51  N.  Y.  12,  16. 

Are  patents  personal  property  P 

A  patent  is  an  incorporeal  right,  a  franchise,  conferred  by  the  sovereign 
power  upon  the  patentee.  It  is  personal  to  him,  and  until  he  Is  divested 
of  the  title  thereto,  like  other  personal  rights,  it  attends  his  person  and 
exists  where  he  is  or  where  he  puts  it  to  use.  People  v.  Edison  E.  L.  Co., 
138  N.  Y.  543,  547. 

This  question  as  to  the  validity  of  taxation  by  or  under  State  authority, 
of  patents  issued  by  the  United  States  for  new  and  useful  inventions,  is 
a  most  important  one.  We  do  not  think  it  necessary  to  deride  it  in  this 
case.  People  v.  Barker,  139  N.  Y.  55,  65.  (This  question  remains 
undecided.)  , 

See  Peoplev.  Neff,  15  App.  Div.  81. 

This  question  as  to  the  validity  of  taxation  by  or  under  State  authority,  of 
patents  issued  by  the  United  States  for  new  and  useful  inventions,  is  a  most 
important  one.  We  do  not  think  it  necessary  to  decide  it  in  this  case.  People 
v.  Barker,  139  N.  Y.  55,  65.  (This  question  remains  undecided.) 


YOEK  TAX  LAW.  47 

Acts  of  assessors  will  be  sustained,  if  statute  substantially  complied 
with. 

Tax  laws  are  not  to  be  treated  as  nicely-laid  traps  to  snare  unwary 
assessors,  but  should  be  upheld,  and  the  acts  of  public  officers  under  them 
sustained  where  there  has  been  a  substantial  compliance  with  all  the 
requirements  designed  for  the  protection  of  the  taxpayer.  People  v.  Bar- 
ker, SG  Hun,  283,  286. 

In  construing  the  acts  of  these  officers  (referring  to  assessors),  we 
should  not  sacrifice  substance  to  form,  nor  lose  sight  of  the  spirit  and 
purpose  of  the  laws  that  they  are  required  to  execute.  Overing  v.  Foote, 
43  N.  Y.  290.  297. 

The  assessors  have  no  jurisdiction  to  assess,  except  as  the  statute  pre- 
scribes, and  unless  they  pursue  the  directions  of  the  statute,  the  assess- 
ment is  unauthorized  and  void.  Nat.  Bank  of  Chemung  v.  City  of  Elmira, 
53  N.  Y.  49,  54.  (In  the  above  case  the  authorities  upon  the  question  of  the 
jurisdiction  of  assessors  are  collated  and  discussed.) 

Assessment  to  husband  of  lands  owned  by  wife  is  illegal. 

Lands  owned  by  the  wife  were  assessed  to  the  husband,  who  had  in 
previous  years  sent  for  and  paid  the  tax  bills.  The  lands  were  sold  to 
defendant  for  unpaid  taxes  of  1889  and  1890,  and  the  wife  brought  action 
to  recover  them.  Held,  "  that  the  defendant  acquired  no  title  to  the  lots 
by  leases  based  on  the  assessment  for  1889  and  1890." 

The  court  say:  "The  plaintiff  was  under  no  obligation  to  inform  the 
assessors  of  the  ownership.  The  duty  to  inquire  as  to  the  names  of  tax- 
able inhabitants  is  enjoined  upon  the  assessors  by  statute."  Parsons  y. 
Parker,  80  Hun,  281,  283. 

Definition  of  "  full  value." 

The  value  of  the  property  is  to  be  measured  and  determined  by  *  *  * 
the  amount  of  money  the  property  would  sell  for  at  a  fair,  free  and  well- 
advertised  sale.  People  v.  Pond,  13  Abb.  N.  C.  1,  4. 

On  appeal  in  this  case,  the  court  at  General  Term  say:  "The  learned 
judge  adopted  the  true  principle  of  valuation  as  established  by  the 
decisions." 

Business  property. 

With  respect  to  such  property,  this  court  has  decided  that  in  ascertain- 
ing its  "  full  value  "  its  cost  may  be  considered,  but  the  more  controlling 
consideration  is  its  earning  capacity.  People  v.  Weaver,  34  Hun,  321,  323. 

There  is  no  error  in  making  the  test  of  value  of  property  for  assessment 
to  consist  in  its  earning  capacity,  rather  than  to  adopt  for  such  purpose 
its  cost  of  construction.  So  it  has  been  decided.  *  *  *  Not  that  the 
test  of  value  should  be  absolutely  its  earning  capacity,  but  that  this 
would  be  an  element  in  the  problem,  safer  and  more  just  as  a  guide  than 
its  cost  of  construction,  especially  when  estimating  the  value  of  a  road 
of  no  ereat  intrinsic  value  as  compared  with  its  original  actual  cost.  Peo- 
ple v.  Keator,  3S  Hun,  592,  595. 

On  appeal  in  this  case  the  court  at  Gen^nl  Term  say  :  "  The  learned  judge 
adopted  the  true  principle  of  valuaiirn  PS  esta!  limbed  by  the  decisions." 

See  People  v.  Barker,  19  App.  Div.  64. 


48  NEW  YOEK  TAX  LAW. 

Of  corporations. 

No  distinction  in  favor  of  corporations,  either  domestic  or  foreign,  is 
made  in  respect  to  the  assessment  and  taxation  of  real  estate.  Real 
estate,  whether  of  individuals  or  of  corporations,  domestic  or  foreign,  is 
taxed  in  the  town  or  ward  where  it  is  situated  at  its  just  and  true  value. 
People  v.  Martin,  48  Hun,  193,  197. 

Telegraph  lines. 

The  portion  of  any  telegraph,  telephone,  or  electric  light  line  in  any 
town  or  ward  in  this  State  shall  be  assessed  in  such  town  or  ward  to  the 
owner  or  person,  or  corporation  or  association  in  control  thereof,  in  the 
manner  provided  by  law  for  the  assessment  of  lands  of  resident  owners, 
and  the  same  proceedings  may  be  had  upon  such  assessment,  and  for  the 
collection  of  any  tax  levied  thereon.  L.  1886,  chap.  659;  Birdseye,  3020. 

Taking  the  cost  of  those  articles,  "  poles,  wire,  etc,"  which  are  in  their 
nature  personal  property  and  capable  of  infinite  production  *  *  *  and 
adding  to  that  cost  the  value  of  the  interest  in  the  land  on  which  the 
poles  stand  *  *  *  we  have  the  total  elements  entering  into  the  full 
and  true  value  of  the  property  of  the  company  subject  to  taxation.  *  *  * 
The  interest  in  the  land  in  a  street  is  in  reality  nothing  more  than  a  license 
granted  by  the  State.  *  *  *  The  cost  which  the  company  incurred  in 
obtaining  the  interest  in  the  land  in  a  public  street,  would  in  this  case 
*  *  *  be  a  correct  criterion  by  which  to  judge  of  its  value.  *  *  * 
If  the  company,  in  placing  its  poles  on  the  land  of  any  Individual,  shall 
have  paid  anything  to  the  owner  for  such  use,  or  incurred  any  con- 
tractual liability  to  him,  the  amount  paid,  or  the  amount  included  In 
such  liability,  would  be  good  evidence  of  the  value  of  the  riyht.  People 
v.  Dolan,  126  N.  Y.  16G,  170. 

Railroads. 

Each  piece  of  property  is  to  be  estimated  In  connection  with  its  posi- 
tion, and  the  business  and  profit  to  be  derived  from  it.  The  road  in 
question  is  part  of  a  whole,  and  is  to  be  valued  as  such.  It  is  an  estimate 
of  the  value  of  real  estate  for  railroad  purposes,  as  a  mill  is  to  be 
estimated  for  its  value  for  milling  purposes,  and  not  at  its  value  for  a 
church  or  a  banking-house.  People  v.  Barker,  48  N.  Y.  70,  77. 

The  taxable  value  of  a  railroad  should  not  be  determined  alone  by  the 
long,  narrow  strip  of  land  for  farming,  or  any  other  purpose,  except  its 
use  for  the  bed  of  a  railroad.  Nor  should  the  portion  of  a  railroad  situated 
in  a  particular  town  be  estimated  by  the  cost  of  any  expensive  rock  cut, 
or  quicksand  filled,  or  a  long  tunnel  located  in  that  town.  It  should  be 
valued  as  a  part  of  a  whole,  a  continuous  way  to  carry  passengers  and 
freight  from  one  commercial  business  point  to  another,  and  the  profits 
of  its  use  for  that  purpose.  The  consideration  of  profits  should  have  a 
large,  if  not  controlling  influence  upon  the  value  of  almost  everything, 
except  when  considerations  of  taste  or  pleasure  or  comfort  are  involved. 
People  v.  Pond.  13  Abb.  N.  C.  1. 


NEW  YORK  TAX  LAW.  49 

The  rule  for  ascertaining  the  value  of  railroad  property  adopted  In  Peo- 
ple ex  rel.  R.,  W.  &  O.  R.  R.  Co.  v.  Hicks.  40  Hun,  598,  was  founded  wholly 
upon  the  net  earnings  of  the  relator's  road  and  based  upon  the  average 
of  such  earnings  for  the  five  years  ending  with  the  30th  of  September, 
1S83.  The  method  of  computation  was  to  deduct  from  the  gross  earnings: 

First.  Net  earnings  of  freight  cars.  This  was  an  item  produced  by  the 
receipt  of  three-quarters  of  one  cent  per  mile  for  each  freight  car  which 
passed  upon  or  over  the  roads  of  other  companies. 

Second.  Value  of  the  use  of  its  freight  cars  on  its  own  road  at  the  same 
rate. 

Third.  The  amount  received  from  rentals  of  its  real  property  not  used 
in  its  business. 

Fourth.  Interest  at  the  rate  of  five  per  cent,  upon  the  value  of  its  side 
tracks. 

Fifth.  Interest  at  the  rate  of  five  per  cent,  upon  the  value  of  its  coaches 
and  cars  other  than  freight  cars. 

Sixth.  Interest  at  the  rate  of  five  per  cent,  upon  the  value  of  its 
locomotives. 

Seventh.  Interest  at  the  rate  of  five  per  cent,  upon  the  value  of  its 
depots,  docks,  sheds  and  lands  outside  of  the  main  track,  not  rented,  but 
used  in  its  business. 

And  the  residue,  after  making  such  deductions,  are  treated  as  the  net 
earnings  of  the  main  track  of  the  road.  This  capitalized  at  five  per  cent., 
and  that  sum  divided  by  the  number  of  miles  in  length  of  such  track,  and 
thus  is  obtained  its  value  per  mile. 

A  railroad  is  a  resident  of  any  town  through  which  its  road  passes. 
People  y.  Barker,  48  N.  Y.  70,  83. 

Consolidated  railroad  companies. 

The  real  estate  of  such  new  corporations,  situate  within  this  State, 
shall  be  assessed  and  taxed  in  the  several  towns  and  cities  where  the 
same  shall  be  situated  in  like  manner  as  the  real  estate  of  other  railroad 
corporations  Is  or  may  be  taxed  or  assessed,  and  such  proportion  of  the 
capital  stock  and  personal  property  of  such  new  corporation  shall  in  like 
manner  be  assessed  and  taxed  in  this  State,  as  the  number  of  miles  of 
railroad  situate  in  this  State  bears  to  the  number  of  miles  of  its  railroad 
situate  in  the  other  State  or  States.  The  Railroad  Law,  L.  1S90,  chap. 
5G5,  §  74. 

Street  railroads.  •' 

By  force  of  these  provisions  (providing  for  the  taxation  of  all  "  lands," 
etc.),  the  track  of  the  relator's  consisting  of  stringers,  ties  and  rails, 
affixed  to  the  land,  is  for  the  purpose  of  assessment  and  taxation  of 
land,  real  estate,  real  property.  And  it  is  liable  to  taxation.  People  v. 
Cassity,  40  N.  Y.  40,  49. 

7 


50  ;Nsw  Yom  TAX  LAW. 

i 

It  was  the  duty  of  thfe  assessors  to  estimate  and  assess  that  section 
of  the  plaintiff^  road  within  their  jurisdiction,  "  at  its  full  and  fair  value." 
In  ascertaining  this  value,  the  superstructures  and  fixtures,  everything 
annexed  to  the  land,  was  to  be  taken  into  account.  But  whether  the  stock 
was  above  or  below  par,  or  the  business  of  the  road  was  productive  or 
unproductive,  were  questions  with  which  the  assessors  had  nothing  to  do. 
Albany  &  Stockbridge  R.  R.  Co.  v.  Town  of  Canaan,  16  Barb.  244,  247. 

Whether  the  property  assessed,  the  foundations  and  superstructure  (of 
an  elevated  railroad),  come  within  any  of  the  descriptions  above  enumer- 
ated, is  a  question  of  law  upon  the  construction  of  the  statute  itself; 
*  *  *  that  under  the  definition  given  by  the  statute,  they  are  subject 
to  taxation,  is  also  too  well  settled  to  be  now  successfully  disputed.  Peo- 
ple Y.  Commrs.,  82  N.  Y.  459,  402. 

Assessors  to  act  on  their  own  judgment  after  considering  proof. 

According  to  the  law  of  1851,  this  affidavit  was  evidence  before  them, 
and  to  be  considered  by  them  with  the  other  means  of  information  In 
their  power,  and,  upon  the  whole,  their  own  judgment  was  to  be  formed 
of  the  value.  I  am  quite  satisfied,  therefore,  that  the  assessors  acted 
legally  in  deciding  upon  their  own  judgment,  not  giving  full  credit  to- 
the  opinions  or  statements  contained  in  the  examination  of  the  relator's 
vice-president,  if  their  judgments  were  not  convinced  thereby.  People  v. 
Barker,  48  N.  Y.  70,  76. 

By  this  statute  the  assessors  are  not  bound  by  the  oath  taken  before 
them.  They  are  required  to  Lear  the  proofs,  and  then  to  fix  the  value 
"  at  such  sum  as  they  may  deem  just."  Where  the  property  is  visible, 
the  assessors  are  supposed  to  have  viewed  it.  *  *  *  The  statute  makes 
them  the  judges  of  the  value  of  property  for  the  purposes  of  taxation. 
They  are  required  to  exercise  their  judgment  as  to  its  value,  notwith- 
standing any  proof  that  may  be  produced  -before  them,  and  the  case 
would  Lave  to  be  a  very  extraordinary  one  which  would  authorize  the 
Supreme  Court,  upon  certiorari,  to  review  their  judgment.  *  *  *  If, 
however,  the  assessors  place  upon  the  assessment-roll  property  not  liable 
to  taxation:  and  they  refuse,  upon  the  application  of  the  person  aggrieved, 
to  strike  it  off,  then  their  action  can  be  reviewed  by  certiorari.  People  v. 
Ogdensburg,  48  N.  Y.  390,  394. 

Buildings  erected  on  leased  land  are  assessable  to  the  owner  of  the 
building. 

The  New  York  National  Exchange  Bank  held  the  lot  under  a  lease  from 
Trinity  Church.  *  *  *  It  appears  that  the  bank  erected  the  building  at 
an  expense  of  $G5,000,  and  invested  that  amount  of  its  capital  therein, 
*  *  *  The  stockholders  claimed  that  the  whole  of  this  sum  should  be 
deducted;  the  commissioners  refused  to  make  any  deduction  on  account 
thereof.  We  are  of  the  opin'on  that  this  property  is  held  by  fhe  bank, 
and  as  such  is  taxable  as  res'!  estate  to  the  extent  of  the  assessed  value 
of  the  building.  People  v.  Commrs.,  £0  N.  Y.  573,  C74. 


NEW  YOKE  TAX  LAW,  61 

A  railroad  owned  by  a  domestic  corporation,  but  operated  by  a  foreign 
•corporation  under  a  lease,  should  be  assessed  to  the  tenant  People  T. 
Reed,  64  Hun,  553. 

Personal  property  can  not  be  assessed  against  "  heirs." 

The  assessment  for  personal   property   against   the  heirs  of  a  person 

deceased,  without  naming  them,  is  void.    The  Village  of  Sandy  Hill  T. 

Akin,  77  Hun,  538. 

Assessment  to  a  dead  man  void. 

It  is  clear  that  under  the  general  statutes  relating  to  the  assessment  of 
personal  property  requiring  it  to  be  assessed  to  the  legal  owner,  its  assess- 
ment to  a  dead  man  would  impose  no  liability  on  any  one  to  pay  a  tax 
assessed.  People  T.  Barker,  87  Hun,  194,  190. 

Personal  property  of  resident  situated  in  another  State  not  taxable. 

Plaintiff  resided  in  New  York  city,  and  had  capital  invested  in  business 
outside  this  State.  The  court  says:  "  My  conclusion,  therefore,  derived 
from  the  statutes,  from  these  authorities,  and  from  the  reasons  of  a  gen- 
eral nature  which  ought  to  influence  the  decision  of  such  a  question,  is 
that  the  relator  was  not  subject  to  taxation  for  his  parsonal  estate,  having 
an  actual  situation  in  New  Jersey  and  Louisiana.  Hoyt  v.  Cornmrs.,  23 
N.  Y.  224,  240. 

The  property  BO  assessed  consisted  of  mortgage  securities  taken  by 
agents  of  the  relator,  residents  of  the  States  of  Illinois,  Minnesota 
and  Wisconsin,  who  retained  the  custody  of  the  securities  so  taken,  which 
were  never  brought  within  the  territorial  limits  of  the  State  of  New  York, 
and  which  were,  at  all  times  after  they  were  so  taken,  in  the  possession 
and  under  the  control  of  such  nonresident  agents.  *  *  *  It  was  directly 
held  in  the  case  of  Hoyt  v.  The  Commissioners  of  Taxes,  23  N.  Y.  224, 
that  tangible  personal  property  having  a  situs  outside  of  the  State  could 
not,  under  our  statutes,  be  treated  as  existing  at  the  domicile  of  the  owner 
in  this  State  for  the  purpose  of  taxation  here;  and  it  only  remains  to  be 
determined  now,  whether  securities  situated  like  those  here  In  question 
are  to  be  treated  *  *  *  as  within  this  State.  I  am  of  the  opinion 
that  it  is  sufficiently  clear  that  it  was  the  legitimate  intent  that  they 
should  not  be  so  treated.  People  v.  Smith,  88  N.  Y.  576,  579,  580.  See, 
also,  People  v.  Coleman,  44  Hun,  20;  People  v.  Commrs.,  33  Daly,  933. 

Municipal  bonds  held  by  individuals  are  taxable. 

No  court  has  ever  held  that  a  State  may  not  impose  a  general  tax  upon 
such  property  in  the  hands  of  individuals  or  corporations.  A  State  may 
undoubtedly  tax  any  of  its  creditors  within  its  jurisdiction  for  the  debt 
due  him,  and  regulate  the  amount  of  the  tax  by  the  rate  of  interest  the 
debt  bears.  People  v.  Commrs.,  76  N.  Y.  64,  77. 

Deduction  of  contingent  liabilities  not  authorized.  People  ex  rel.  National 
Surety  Co.  v.  Feituer,  166  N.  1 .  129. 

Placing  highway  tax  in  sixth  column  of  roll  instead  of  fifth  does  not  make  tax 
illegal.  Bennett  v.  liobinson,  42  App.  Div.  412. 


52  NEW  YORK  TAX  LAW. 

§  22.  Assessment  of  state  lands  in  forest  preserve. — All  wild 
or  forest  lands  within  the  forest  preserve  shall  be  assessed  and 
taxed  at  a  like  valuation  and  rate  as  similar  lands  of  individuals 
within  the  counties  where  situated.  On  or  before  August  first 
in  every  year  the  assessors  of  the  town  within  which  the  lands 
so  belonging  to  the  state  are  situated  shall  file  in  the  office  of 
the  comptroller  and  of  the  board  of  fisheries,  game  and  forest,  a 
copy  of  the  assessment-roll  of  the  town,  which,  in  addition  to  the 
other  matter  now  required  by  law,  shall  state  and  specify  which 
and  how  much,  if  any,  of  the  lands  assessed  are  forest  lands,  and! 
which  and  how  much,  if  any,  are  lands  belonging  to  the  state; 
such  statements  and  specifications  to  be  verified  by  the  oaths  of 
a  majority  of  the  assessors.  The  comptroller  shall  thereupon  and 
before  the  first  day  of  September  following,  and  after  hearing 
the  assessors  and  the  board  of  fisheries,  game  and  forest,  if  they 
or  any  of  them  so  desire,  correct  or  reduce  any  assessment  of 
state  lands  which  may  be  in  his  judgment  an  unfair  proportion 
to  the  remaining  assessment  of  land  within  the  town,  and  shall 
in  other  respects  approve  the  assessment  and  communicate  such 
approval  to  the  assessors.  No  such  assessment  of  state  lands 
shall  be  valid  for  any  purpose  until  the  amount  of  assessment  is 
approved  by  the  comptroller,  and  such  approval  attached  to  and 
deposited  with  the  assessment-roll  of  the  town,  and  therewith 
delivered  by  the  assessors  of  the  town,  to  the  supervisor  thereof 
or  other  officer  authorized  to  receive  the  same  from  the  assessors. 
No  tax  for  the  erection  of  a  schoolhouse  or  opening  of  a  road 
shall  be  imposed  on  the  state  lands  unless  such  erection  or  open- 
ing shall  have  first  been  approved  in  writing  by  the  board  of 
fisheries,  game  and  forest. 

§  23.  Banks  to  make  report. — The  chief  fiscal  officer  of  every  bank 
or  banking  association,  organized  under  the  authority  of  this  state  or 
of  the  United  States,,  shall,  on  or  before  the  first  day  of  July  in  each 
year,  furnish  the  assessors  of  the  tax  district  in  which  its  principal 
office  is  located,  a  statement,  under  oath,  of  the  condition  of  such  bank 
or  banking  association,  on  the  first  day  of  June  next  preceding,  stating 
the  amount  of  its  authorized  capital  stock,  the  number  of  shares  and 
the  par  value  of  the  shares  thereof,  the  amount  of  stock  paid  in,  the 
amount  of 'its  surplus,  and  its  undivided  profits,  if  any,  a  complete  list 
of  the  names  and  residences  of  its  stockholders,  and  the  number  of 


NEW  YORK  TAX  LAW.  53 

shares  held  by  each.  In  case  of  neglect  or  refusal  on  the  part  of  any 
bank  or  banking  association  to  report,  as  herein  prescribed,  or  to  make 
other  or  further  reports  as  may  be  required,  such  bank  or  banking 
association  shall  forfeit  the  sum  of  one  hundred  dollars  for  each 
failure,  and  the  additional  sum  of  ten  dollars  for  each  day  such  failure 
continues,  and  an  action  therefor  shall  be  prosecuted  by  the  county 
treasurer  of  the  county  in  which  such  bank  or  banking  association  so 
neglecting  or  refusing  to  report  is  located  and  in  the  city  of  New  York 
by  the  receiver  of  taxes  thereof.  There  shall,  in  addition  to  such  re- 
port, be  kept  in  the  office  of  every  such  bank  or  banking  association  a 
full  and  correct  list  of  the  names  and  residences  of  all  the  stock- 
holders therein  and  of  the  number  of  shares  held  by  each,  and  such 
list  shall  be  subject  to  the  inspection  of  the  assessors  at  all  times. 
The  list  of  stockholders  furnished  by  such  bank,  or  banking  associa- 
tion, shall  be  deemed  to  contain  the  names  of  the  owners  of  such 
shares  as  are  set  opposite  them  respectively,  for  the  purposes  of  assess- 
ment and  taxation. 
Am'd,  cb.  550  of  1901.  In  effect  April  25,  1901. 

§  24.  Bank  shares,  how  assessed. — In  assessing  the  shares  of  stock 
of  banks  or  banking  associations,  organized  under  the  authority  of 
this  state  or  the  United  States,  the  assessment  and  taxation 
shall  not  be  at  a  greater  rate  than  is  made  or  assessed  upon  other 
moneyed  capital  in  the  hands  of  individual  citizens  of  this  state. 
The  value  of  each  share  of  stock  of  each  bank  and  banking  association, 
except  such  as  are  in  liquidation,  shall  be  ascertained  and  fixed  by 
adding  together  the  amount  of  the  capital  stock,  surplus,  and  un- 
divided profits  of  such  bank  or  banking  association  and  by  dividing 
the  result  by  the  number  of  outstanding  shares  of  such  bank  or 
banking  association.  The  value  of  each  share  of  stock  in  each  bank 
or  banking  association  in  liquidation  shall  be  ascertained  and  fixed 
by  dividing  the  actual  assets  of  such  bank  or  banking  association 
by  the  number  of  outstanding  shares  of  such  bank  or  banking  asso- 
ciation. The  rate  of  tax  upon  the  shares  of  stock  of  banks 
and  banking  associations  shall  be  one  per  centum  upon  the  value 
thereof,  as  ascertained  and  fixed  in  the  manner  hereinbefore  provided, 
and  the  owners  of  the  stock  of  banks  and  banking  associations  shall  be 
entitled  to  no  deduction  from  the  taxable  value  of  their  shares  because 
of  the  personal  indebtedness  of  such  owners,  or  for  any  other  reason 
whatsoever.  Complaints  in  relation  to  the  assessments  of  the  shares 
of  stock  of  banks  and  banking  associations  made  under  the  provisions 
of  this  act  shall  be  heard  and  determined  as  provided  in  article  two, 
section  thirty-six,  of  the  tax  law.  The  said  tax  shall  be  in  lieu  of  all 


54  NEW  YORK  TAX  LAW. 

other  taxes  whatsoever  for  state,  county  or  local  purposes  upon  the 
said  shares  of  stock,  and  the  mortgages,  judgments  and  other  choses 
in  action  and  personal  property  held  or  owned  by  banks  or  banking 
associations,  the  value  of  which  enters  into  the  value  of  said  shares  of 
stock,  shall  also  be  exempt  from  all  other  state,  county  or  local  tax- 
ation. The  tax  herein  imposed  shall  be  levied  in  the  following  man- 
ner: The  board  of  supervisors  of  the  several  counties  shall,  on  or 
before  the  fifteenth  day  of  December  in  each  year,  ascertain  from  an 
inspection  of  the  assessment-rolls  in  their  respective  counties,  the 
number  of  shares  of  stock  of  banks  and  banking  associations  in  each 
town,  city,  village,  school  and  other  tax  district,  in  their  several  coun- 
ties, respectively,  in  which  such  shares  of  stock  are  taxable,  the  names 
of  the  banks  issuing  the  same,  respectively,  and  the  assessed  value  of 
such  shares,  as  ascertained  in  the  manner  provided  in  this  act  and 
entered  upon  the  said  assessment-rolls,  and  shall  forthwith  mail  to  the 
president  or  cashier  of  each  of  said  banks  or  banking  associations  a 
statement  setting  forth  the  amount  of  its  capital  stock,  surplus  and 
undivided  profits,  the  number  of  outstanding  shares  thereof,  the  value 
of  each  share  of  stock  taxable  in  said  county,  as  ascertained  in  the 
manner  herein  provided,  and  the  aggregate  amount  of  tax  to  be  col- 
lected and  paid  by  such  bank  or  banking  association,  under  the  pro- 
visions of  this  act.  A  certified  copy  of  each  of  said  statements  shall 
be  sent  to  the  county  treasurer.  It  shall  be  the  duty  of  every  bank 
or  banking  association  to  collect  the  tax  due  upon  its  shares  of  stock 
from  the  several  owners  of  such  shares,  and  to  pay  the  same  to  the 
treasurer  of  the  county  wherein  said  bank  or  banking  association  is 
located,  and  in  the  city  of  New  York  to  the  receiver  of  taxes  thereof, 
on  or  before  the  thirty-first  day  of  December  in  said  year;  and  any 
bank  or  banking  association  failing  to  pay  the  said  tax  as  herein  pro- 
vided shall  be  liable  by  way  of  penalty  for  the  gross  amount  of  the 
taxes  due  from  all  owners  of  the  shares  of  stock,  and  for  an  additional 
amount  of  one  hundred  dollars  for  every  day  of  delay  in  the  payment 
of  said  tax.  Every  bank  or  banking  association  so  paying  the  taxes 
due  upon  the  shares  of  its  stock  shall  have  a  lien  on  the  shares  of 
stock  and  on  all  property  of  the  several  share  owners  in  its  hands, 
or  which  may  at  any  time  come  into  its  hands,  for  reimbursement  of 
the  taxes  so  paid  on  account  of  the  several  shareholders,  with  legal 
interest;  and  such  lien  may  be  enforced  in  an  appropriate  manner. 
The  tax  hereby  imposed  shall  be  distributed  in  the  following  manner : 
The  board  of  supervisors  of  the  several  counties  shall  ascertain  the 
tax  rate  of  each  of  the  several  town,  city,  village,  school  and  other 
tax  districts  in  their  counties,  respectively,  in  which  the  shares  of 
stock  of  banks  and  banking  associations  shall  be  taxable,  which  tax 
rates  shall  include  the  proportion  of  state  and  county  taxes  levied  in 
such  districts,  respectively,  for  the  year  for  which  the  tax  is  imposed, 


NEW  YORK  TAX  LAW.  54a 

and  the  proportion  of  the  tax  on  bank  stock  to  which  each  of  said 
districts  shall  be  respectively  entitled  shall  be  ascertained  by  taking 
such  proportion  of  the  tax  upon  the  shares  of  stock  of  banks  and 
banking  associations,  taxable  in  such  districts,  respectively,  under  the 
provisions  of  this  act  as  the  tax  rate  of  such  tax  district  shall  bear 
to  the  aggregate  tax  rates  of  all  the  tax  districts  in  which  said  shares 
of  stock  shall  be  taxable.  The  clerk  of  the  several  cities,  villages, 
and  school  districts  to  which  any  portion  of  the  tax  on  shares  of  stock 
of  banks  and  banking  associations  to  be  distributed  under  this  act 
shall,  in  writing  and  under  oath,  annually  report  to  the  board  of 
supervisors  of  their  respective  counties,  during  the  first  week  of  the 
annual  session  of  such  board,  the  tax  rate  of  such  city,  village  and 
school  district  for  the  year  prior  to  the  meeting  of  each  such  board. 
The  said  board  of  supervisors  shall  issue  their  warrant  or  order  to 
the  county  treasurer  on  or  before  the  fifteenth  day  of  December  in 
each  year,  setting  forth  the  number  of  shares  of  bank  stock  taxable  in 
each  town,  city,  village,  school  and  other  tax  district  in  said  county, 
in  which  said  shares  of  stock  shall  be  taxable,  the  tax  rate  of  each 
of  said  tax  districts  for  said  year,  the  proportion  of  the  tax  imposed 
b}^  this  act  to  which  each  of  said  tax  districts  is  entitled,  under  the 
provisions  hereof,  and  commanding  him  to  collect  the  same,  and  to 
pay  to  the  proper  officer  in  each  of  such  districts  the  proportion  of 
such  tax  to  which  it  is  entitled  under  the  provisions  of  this  act.  The 
said  county  treasurer  shall  have  the  same  powers  to  enforce  the  col- 
lection and  payment  of  said  tax  as  are  possessed  by  the  officers  now 
charged  by  law  with  the  collection  of  taxes,  and  the  said  county 
treasurer  shall  be  entitled  to  a  commission  of  one  per  centum  for 
collecting  and  paying  out  said  monies,  which  commission  shall  be 
deducted  from  the  gross  amount  of  said  tax  before  the  same  is  dis- 
tributed. In  issuing  their  warrants  to  the  collectors  of  taxes,  the 
boards  of  supervisors  shall  omit  therefrom  assessments  of  and  taxes 
upon  the  shares  of  stock  of  banks  and  banking  associations.  A1J 
assessments  of  the  shares  of  stock  of  banks  and  banking  associations 
made  on  or  after  January  first,  nineteen  hundred  and  one,  and  prior 
to  the  passage  of  this  act,  shall  be  null  and  void,  and  new  assessments 
thereof  shall  be  made  agreeably  to  the  provisions  of  this  act.  Pro- 
vided, that  in  the  city  of  Xew  York  the  statement  of  bank  assessment 
and  tax  therein  provided  for  shall  be  made  by  the  board  of  tax  com- 
missioners of  said  city,  on  or  before  the  fifteenth  day  of  December 
in  each  year,  and  by  them  forthwith  mailed  to  the  respective  banks 
and  banking  associations  located  in  said  city,  and  a  certified  copy 
thereof  sent  to  the  receiver  of  taxes  of  said  city.  The  tax  shall  be 
paid  by  the  respective  banks  in  said  city  to  the  said  receiver  of  taxes 
on  or  before  the  thirty-first  day  of  December  in  said  year,  and  said 
tax  shall  be  collected  by  the  said  receiver  of  taxes  and  shall  be  by  him 
paid  into  the  treasury  of  said  city  to  the  credit  of  the  general  fund 


54b  NEW  YORK  TAX  LAW. 

thereof.     This  act  is  not  to  be  construed  as  an  exemption  of  the 
real  estate  of  banks  or  banking  associations  from  taxation. 

Ani'd  by  eh.  550  of  1901.     In  effect  April  25,  1901. 
Am'd  by  ch.   126  of  1902.     In  effect  March   13,  1902. 
Am'd  by  ch.  267  of  1903.     In  effect  April  24,  1903. 
Constitutional.     See  Matter  of  Jenkins,  47  App.  Div.  394. 

§  25.  Individual  banker,  how  assessed. —  Every  individual 
banker  doing  business  under  the  laws  of  this  state,  must  report 
before  the  fifteenth  day  of  June  under  oath  to  the  assessors  of 
the  tax  district  in  which  any  of  the  capital  invested  in  such  bank- 
ing business  is  taxable,  the  amount  of  capital  invested  in  such 
banking  business  in  such  tax  district  on  the  first  day  of  June  pre- 
ceding. Such  capital  shall  be  assessed  as  personal  property  to 
the  banker  in  whose  name  such  business  is  carried  on. 

§  26.  Notice  of  assessment  to  bank  or  banking  association. — 
The  assessors  of  every  tax  district  shall  within  ten  days  after 
they  have  completed  the  assessment  of  the  stock  of  a  bank  or 
banking  association,  give  written  notice  to  such  bank  or  banking 
association  of  such  assessment  of  the  shares  of  its  respective 
shareholders  and  no  personal  or  other  notice  to  such  shareholders 
of  such  assessment  is  required. 

§  27.  Reports  of  corporations. —  The  president  or  other  proper 
officer  of  every  moneyed  or  stock  corporation  deriving  an  income 
or  profit  from  its  capital  or  otherwise  shall,  on  or  before  June 
fifteenth,  deliver  to  one  of  the  assessors  of  the  tax  district  in 
which  the  company  is  liable  to  be  taxed  and,  if  such  tax  district 
is  in  a  county  embracing  a  portion  of  the  forest  preserve,  to  the 
comptroller  of  the  state,  a  written  statement  specifying: 

1.  Th»  real  property,  if  any,  owned  by  such  company,  the  tax 
district  in  which  the  same  is  situated  and,  unless  a  railroad  cor- 
poration, the  sums  actually  paid  therefor. 

2.  The  capital  stock  actually  paid  in  and  secured  to  be  paid 
in  excepting  therefrom  the  sums  paid  for  real  property  and  the 
amount  ol  Much  capital  stock  held  by  the  state  and  by  any  incor- 
porated literary  or  charitable  institution,  and 

3.  The  tax  district  in  which  the  principal  office  of  the  company 
is  situated  or  in  case  it  has  no  principal  office,  the  tax  district 
in  which  its  operations  are  carried  on. 

Such  statement  shall  l:e  verified  by  the  officer  making  the  same 
to  the  OiTect  that  it  is  in  all  respects  just  and  true.  If  such  state- 


NEW  YORK  TAX  LAW.  55 

merit  is  not  made  within  twenty  days  after  the  fifteenth  day  of 
June,  or  is  insufficient,  evasive  or  defective,  the  assessors  may 
compel  the  corporation  to  make  a  proper  statement  by  man- 
damus. 

Corporation  may  tie  assessed,  though  no  statement  made. 

It  is  objected  that  the  commissioners  had  no  power  to  make  any  assess- 
ment. The  delay  in  making  the  statement  was  the  fault  of  the  relator. 
Corporations  may  be  assessed,  althougQ  no  statement  is  made.  People  y. 
Commissioners,  76  N.  Y.  04,  75. 

Statement  not  conclusive. 

The  statute  does  not  expressly  nor  impliedly  make  the  statement  required 
of  corporations  conclusive,  and  such  rule  would  be  unjust.  They  are  inter- 
ested, and  there  is  no  more  reason  why  they  should  be  permitted  to  usurp  the 
province  of  the  commissioners  than  there  is  in  the  case  of  any  other  taxpayer. 
It  is  the  judgment  of  the  assessors  that  the  law  requires.  Id.  75;  People  v. 
Barker,  16  Misc.  252. 

§  28.  Penalty  for  omission  to  make  statement. —  In  case  of 
neglect  to  furnish  such  statements  within  thirty  days  after  the 
time  above  provided,  the  company  so  neglecting  shall  forfeit  to 
the  people  of  this  state  for  each  statement  so  omitted  to  be  fur- 
nished, the  sum  of  two  hundred  and  fifty  dollars,  and  it  shall  be 
the  duty  of  the  attorney-general  to  prosecute  for  such  penalty 
npon  information  which  shall  be  furnished  him  by  the  comp- 
troller. Upon  such  statement  being  furnished  and  the  costs  of 
the  suit  being  paid,  the  comptroller,  if  he  shall  be  satisfied  that 
such  omission  was  not  willful,  may,  in  his  discretion,  discontinue 
such  suit. 

§  29.  Assessment  of  real  property  of  nonresident. —  The  real 
property  of  nonresidents  of  the  tax  districts  shall  be  designated 
in  a  separate  part  of  the  assessment-roll  and  if  it  be  a  tract 
subdivided  into  lots  or  parts  of  a  tract  so  subdivided,  the 
assessors  shall: 

1.  Designate  it  by  its  name,  if  known  by  one,  or  if  not  distin- 
guished by  a  name  or  the  name  is  unknown,  state  by  what  lands 
it  is  bounded. 

2.  Place  in  the  first  column  the  numbers  of  all  unoccupied 
lots  of  any  subdivided  tract,  without  the  names  of  the  owner, 


5fl  NEW  YORK  TAX  LAW. 

beginning  at  tlie  lowest  number  and  proceeding  in  numerical 
order  to  the  highest,  but  the  entry  of  the  name  of  the  owner 
shall  not  affect  the  validity  of  the  assessment. 

3.  In  the  second  column  and  opposite  the  number  of  each  lot, 
the  quantity  of  land  therein. 

4.  In  the  third  column  and  opposite  the  quantity,  the  full  value 
thereof. 

5.  If  it  be  a  part  of  a  lot,  the  part  must  be  distinguished  by 
boundaries  or  in  some  other  way  by  which  it  may  be  identified. 
If  any  such  real  property  be  a  tract  not  subdivided  or  whose 
subdivisions  can  not  be  ascertained  by  the  assessors,  they  shall 
certify  in  the  roll  that  such  tract  is  not  subdivided,  or  that  they 
can  not  obtain  correct  information  of  the  subdivisions  and  shall 
set  down  in  the  proper  column  the  quantity  and  valuation  as 
herein  directed.     If  the  quantity  to  be  assessed  is  a  part  only  of 
a  tract,  that  part,  or  the  part  not  liable  must  be  particularly 
described. 

Description  of  lands. 

It  is  unnecessary  to  add  words  indicating  that  the  lands  are  thus  as- 
sessed as  the  lands  of  nonresident  owners.  People  v.  Bug,  13  Abb. 
N.  C.  169. 

An  accurate  designation  or  description  of  the  land  assessed  is  essential 
to  the  validity  of  the  assessment.  The  assessment  of  nonresident  lands 
is  made  with  the  ultimate  view  of  collecting  the  tax  by  advertisement 
and  sale  of  the  land,  if  it  should  not  be  voluntarily  paid.  *  *  *  An 
assessment  of  nonresident  land  is  fatally  defective  and  void,  if  it  con- 
tain such  a  falsity  in  the  designation  or  description  of  the  parcel  assessed, 
as  might  probably  mislead  the  owner  and  prevent  him  from  ascertaining 
by  notices  that  his  land  was  to  be  sold  or  redeemed.  Tallman  v.  White,  2 
N.  Y.  66,  70. 

A  reasonably  accurate  designation  or  description  of  the  land  assessed 
and  sold  is  necessary  m  order  to  give  validity  and  effect  to  the  conveyance. 
Zink  v.  McManus,  121  N.  Y.  259,  265. 

§  30.  Surveys  and  maps  of  nonresident  real  property. —  If  the 
assessors  shall  deem  it  necessary  to  have  an  actual  survey  made, 
to  ascertain  the  quantity  of  any  lot  or  tract  of  nonresident  real 
property  divided  by  a  town  line,  they  shall  notify  the  supervisor, 
who  shall  cause  the  necessary  surveys  to  be  made  at  the  expense 
of  the  town.  If  a  part  only  of  a  tract  of  real  property  is  liable 


YOEK  TAX  LAW.  67 

to  taxation  as  nonresident  and  the  assessors  can  not  otherwise 
designate  such  part,  they  shall  notify  the  supervisor  of  the  town, 
who  shall  cause  a  survey  and  two  manuscript  maps  to  be  made 
for  the  purpose  of  ascertaining  the  situation  and  quantity  of  such 
part.  One  of  such  maps  shall  be  delivered  to  the  county  treas- 
urer and  by  him  to  be  transmitted  to  the  comptroller  in  case 
the  county  in  which  the  land  is  situated  embraces  a  part  of  the 
forest  preserve;  and  in  other  counties  it  shall  be  retained  by  him. 
The  other  map  shall  be  delivered  to  the  assessors,  who  shall  then 
complete  the  assessment  of  the  tract  and  deposit  the  map  in 
the  town  clerk's  office  for  the  information  of  future  assessors. 
Thje  expense  of  making  such  survey  shall  be  immediately  repaid 
to  the  supervisor  out  of  the  county  treasury  and  added  by  the 
board  of  supervisors  to  the  tax  on  such  tract,  distinguishing  it 
from  the  ordinary  tax. 

§  31.  Corporations,  how  assessed.—  The  assessors  shall  assess 
corporations  liable  to  taxation  in  their  respective  tax  districts 
upon  their  assessment-rolls  in  the  following  manner: 

1.  In  the  first  column  the  name  of  each  corporation,  and  under 
its  name  the  amount  of  its  capital  stock  paid  in  and  secured  to 
be  paid  in;  the  amount  paid  by  it  for  real  property  then  owned 
by  it  wherever  situated;  the  amount  of  all  surplus  profits  or 
reserve  funds  exceeding  ten  per  centum  of  their  capital,  after 
deducting  therefrom  the  amount  of  said  real  property  and  the 
amount  of  its  stock,  if  any,  belonging  to  the  state  and  to  incor- 
porated literary  and  charitable  institutions. 

2.  In  the   second  column  the  quantity  of  real  property,  except 
special  franchises,  owned  by  such  corporation  and  situated  within 
their  tax  district. 

3.  In  the  third  column  the  actual  value  of  such  real  property, 
except  special  franchises. 

4.  In  the  fourth  column  the  amount  of  the  capital  stock  paid  in 
and  secured  to  be  paid  in  and  of  all  of  such  surplus  profits  or  reserve 
funds  as  aforesaid  after  deducting  the  sums  paid  out  for  all  the 
real  estate  of  the  company  wherever  the  same  may  be  situated  and 
then  belonging  to  it,  and  the  amount  of  stock,  if  any,  belonging  to 
the  people  of  the  state  and  to  incorporated  literary  and  charitable 
institutions. 

5.  In  the  fifth  column  the  value  of  any  special  franchise  owned  by 
it  as  fixed  by  the  state  board  of  tax  commissioners. 

Am'd  by  ch.  712  of  1899.     In  effect  Oct.  1,  1899. 


58  KEW  YOEK  TAS  LAW. 

.Requirements  of  the  statute  mandatory. 

These  provisions  of  the  statute  are  all  of  them  mandatory.  The  lan- 
guage employed  in  the  statute  is  "they  shall  enter"  these  things  in  th« 
assessment-roll,  and  nothing  short  of  a  strict  compliance  with  the  require- 
ments of  the  statute  will  excuse  them.  The  effect  of  these  provisions  of 
the  statute  is  to  require  the  assessors  to  put  the  real  estate  of  the  corpo- 
ration into  the  assessment-roll  at  the  price  paid  for  it,  and  no  duty  is 
imposed  upon  them  at  all  in  regard  to  assessing  the  real  estate,  except 
that  specified  by  the  second  subdivision  *  *  *  which  requires  them  to 
enter  in  the  second  column  the  quantity  of  real  estate  owned  by  such  com- 
pany and  situated  within  their  town  or  ward,  and,  in  the  third  column, 
the  actual  value  thereof,  estimated  as  In  other  cases.  This  Is  to  enable 
the  assessment  to  be  made  to  conform  to  the  provisions  of  the  sixth  sec- 
tion of  Revised  Statutes,  389,  which  requires  "  real  estate  of  all  incorpo- 
rated companies  to  be  assessed  in  the  town  or  ward  in  which  the  same 
shall  lie,  in  the  same  manner  as  the  real  estate  of  individuals."  Not  so 
as  to  the  real  estate  owned  generally  by  the  corporation;  there  is  nothing 
in  any  of  the  provisions  of  the  statutes  requiring  the  assessors  to  carry 
into  the  assessment-roll  the  quantity  of  real  estate  generally  owned  by 
such  corporation  or  to  assess  the  value  thereof.  *  *  * 

This  scheme  of  the  statute  is  to  have  placed  in  the  assessment-roll  tht 
amount  of  capital  paid  in  and  secured  to  be  paid  in,  and  the  amount  of  its 
capital  paid  out  for  real  estate  then  belonging  to  such  company,  wherever 
the  same  may  be  situated,  together  with  the  amount  of  surplus  funds 
exceeding  ten  per  cent,  of  their  capital  after  deducting  therefrom  the 
amount  paid  for  its  real  estate,  and  to  incorporated  literary  and  charitable 
institutions,  and  these  are  to  be  made  the  basis  of  the  assessment;  and,  as 
there  is  no  provision  for  carrying  any  general  assessment  of  the  value  of 
all  the  real  estate,  wherever  situated,  into  the  assessment-roll,  It  is 
apparent  that  the  assessed  value  of  the  real  estate  generally,  so  far  as  it 
is  to  be  taken  into  the  account  in  ascertaining  what  assessment  shall  be 
made  upon  its  capital,  is  the  price  paid  for  such  real  estate,  and  the  price 
paid  is  to  be  deducted  from  its  estimated  capital;  and  this  real  estate  is  to 
be  assessed  as  other  real  estate  of  individuals,  in  the  town  or  ward  where 
the  same  is  situated,  at  its  value,  whether  more  or  less  than  the  price 
paid  for  It.  People  v.  Board  of  Assessors,  39  N.  Y.  84. 

Each  piece  of  property  is  to  be  estimated  in  connection  with  Its  position 
and  the  business  and  profit  to  be  derived  therefrom.  People  v.  Barker,  4. 
N.  Y.  70,  77. 

Bailroad  lands. 

The  town  in  which  the  land  of  a  railroad  corporation  lies.  Is  as  much 
the  town  in  which  such  corporation  is  liable  to  be  taxed,  as  is  the  town  in 
which  is  its  principal  office.  In  the  first  only,  can  its  real  estate  in  that 
town  be  assessed.  In  the  last  only,  can  its  personal  property  and  sucn 
land  as  lies  within  it  be  assessed.  People  v.  Cassity,  46  N.  Y.  46,  56. 


NEW  YOKE  TAX  LAW.  69 

§  32.  Assessment  of  agent,  trustee,  guardian  or  executor  —  If  a 
person  holds  taxable  property  as  agent,  trustee,  guardian,  exec- 
utor or  administrator,  he  shall  be  assessed  therefor  as  such, 
with  the  addition  to  his  name  of  his  representative  character, 
and  such  assessment  shall  be  carried  out  in  a  separate  line  from 
his  individual  assessment. 

Property  of  a  trust  or  estate. 

The  title  to  real  property  is  always  vested  IB  some  person  or  corporation, 
either  absolutely  or  in  trust,  and  the  statute  requires  the  assessment  to  be 
made  to  the  owner,  and  it  is  irregular  and  unauthorized  to  make  an 
assessment  to  an  estate.  *  *  *  When  a  person  is  a  trustee,  the  statute 
is  very  specific  that  he  shall  be  assessed  as  such  \vith  the  addition  to  bis 
name  of  his  representative  character.  Trowbridge  v.  Horan,  78  N.  Y. 
439,  442. 

An  assessment  to  the  estate  of  a  deceased  person,  in  the  case  of  non- 
resident lands,  is  not  a  valid  assessment  any  more  than  in  the  case  of 
lands  owned  by  residents  of  the  town.  Cromwell  v.  McClean,  123  N.  Y. 
474,  487. 

§  33.  Assessment  of  omitted  property. —  The  assessors  of  any 
tax  district  shall,  upon  their  own  motion,  or  upon  the  application 
of  any  taxpayer  therein,  enter  in  the  assessment-roll  of  the 
current  year  any  property  shown  to  have  been  omitted  from  the 
assessment-roll  of  the  preceding  year,  at  the  valuation  of  that 
year,  or  if  not  then  valued,  at  such  valuation  as  the  assessors 
shall  determine  for  the  preceding  year,  and  such  valuation  shall 
be  stated  in  a  separate  line  from  the  valuation  of  the  current 
year. 

Construction  of  act. 

Whatever  the  duty  of  ascertaining  whether  any  land  or  property  has 
been  omitted  may  be,  when  that  is  ascertained  and  the  application  made, 
there  is  no  discretion  to  be  exercised  by  the  assessors.  They  are  to  do 
a  specific  thing,  which  is  a  ministerial  act,  to  enter  the  property  upon  the 
assessment-roll  at  the  valuation  of  the  preceding  year,  if  it  was  then 
valued,  or,  if  not,  at  the  valuation  of  the  year  preceding  that.  If  the 
property  was  not  valued  in  one  of  those  years,  the  assessors  have  no 
power  to  enter  it  upon  the  assessment-roll.  People  v.  Goff,  52  N.  Y.  434,  430. 

TTotice  must  be  given  to  person  so  assessed. 

The  act  says  that  "  whenever  it  shall  appear  to  the  assessors  "  that  an 
omission  mentioned  in  the  act  has  been  made,  they  may  assess  the  omitted 


CO  NEW  YOEK  TAX  Liw. 

property  for  the  then  current  year,  but  I  can  not  suppose  It  was  Intended 
that  this  might  be  done  without  some  form  of  notice.    Id. 

Petition  must  be  presented  and  property  entered  before  August  1st. 

It  was-  obviously  contemplated  that  the  petition  in  such  cases  must  be 
presented  when  the  assessors  had  power  to  put  the  names  of  taxpayers 
upon  the  roll  for  the  current  year,  and  not  after  they  had  lost  all  power 
to  amend  the  assessment-roll  by  adding  names  or  property  of  any  kind 
whatever.  Id.  See  People  v.  Assessors,  92  N.  Y.  430. 

§  34.  Debts  owing  to  nonresidents  of  the  United  States,  how 
assessed.—  Every  agent  in  any  county  of  a  nonresident  creditor 
having  debts  owing  to  him,  taxable  in  any  county  of  the  state, 
shall  annually,  on  or  before  June  first,  furnish  to  the  county 
treasurer  of  the  county  where  the  debtor  resides,  a  true  and 
accurate  statement  verified  by  his  oath,  of  such  debts  owing  on 
the  first  day  of  May  next  preceding  in  each  town  or  ward  in  such 
county.  The  county  treasurer  shall,  immediately  upon  the  re- 
ceipt of  such  statement,  make  out  and  transmit  to  the  assessors 
of  every  tax  district  in  the  county  in  which  any  such  debtor 
resides,  a  copy  of  so  much  of  such  statement  as  relates  to  the 
tax  district  of  such  assessors,  with  the  name  of  the  creditor.  The 
assessors  on  receipt  of  such  statement  from  the  county  treasurer 
shall,  within  the  time  in  which  they  are  required  to  complete  the 
assessment-roll,  enter  therein  the  name  of  such  nonresident 
creditor,  and  the  aggregate  amount  due  him  in  such  tax  district 
on  the  first  day  of  May  next  preceding,  in  the  same  manner  as 
other  personal  property  is  entered  on  the  roll,  adding  the  name  of 
the  debtor  owing  such  debt.  Any  agent  neglecting  or  refusing 
without  good  cause  to  furnish  such  statement  to  the  county 
treasurer  shall  forfeit  to  the  county  in  which  the  debtor  resides 
the  sum  of  five  hundred  dollars,  recoverable  by  the  district 
attorney,  if  the  existence  of  such  debts  was  known  to  the  agent. 

§  35.  Notice  of  completion  of  assessment-roll. —  The  assessors 
shall  complete  the  assessment-roll  on  or  before  the  first  day  of 
August,  and  make  out  one  copy  thereof,  to  be  left  with  one  of 
their  number,  and  forthwith  cause  a  notice  to  be  conspicuously 
posted  in  three  or  more  public  places  in  the  tax  district,  stating 
that  they  have  completed  the  assessment-roll,  and  that  a  copy 


YORK  TAX  LAW.  61 

thereof  has  been  left  with  one  of  their  number  at  a  specified  place, 
where  it  may  be  seen  and  examined  by  any  person  until  the  third 
Tuesday  of  August  next  following,  and  that  on  that  day  they  will 
meet  at  a  time  and  place  specified  in  the  notice  to  review  their 
assessments.  Upon  application  by  a  nonresident  owner  of  real 
estate,  having  real  estate  in  more  than  one  tax  district,  the  assess- 
ors may  fix  a  time  subsequent  to  the  third  Tuesday  in  August,  but 
not  later  than  the  thirty-first  day  of  August,  for  a  hearing  and  to 
review  their  assessment.  In  any  city  the  notice  shall  conform  to 
the  requirements  of  the  law  regulating  the  time,  place  and  manner 
of  revising  assessments  in  such  city.  During  the  time  specified  in 
the  notice  the  assessor  with  whom  the  roll  is  left  shall  submit  it  to 
the  inspection  of  every  person  applying  for  that  purpose. 
Am'd  by  ch.  385  of  1904.  In  effect  April  26,  1904. 

Roll  can  not  be  changed  after  August  1st,  as  to  noncomplainants. 

But  the  power  of  review,  or  modification,  does  not  extend  to  assess- 
ments against  which  no  complaint  is  made;  as  to  noncomplaints,  the 
roll  as  completed  on  the  1st  day  of  August,  is  final,  as  to  persons,  property 
and  valuation  Clark  v.  Norton,  58  Barb.  434,  436. 

Boll  may  be  in  detached  sheets;  may  be  recopied  after  "  grievance 
day." 

There  is  nothing  In  any  of  these  provisions  of  the  statute  which  requires 
that  the  roll,  as  originally  completed  for  review,  shall  be  made  out  in  a 
single  volume,  or  upon  sheets  of  paper  attached  together,  or  which  forbids 
that  it  should  be  made  out  in  parts  or  upon  detached  sheets,  which,  when 
brought  together,  constitute  the  roll,  completed  for  the  purpose  of  review. 
Least  of  all  is  there  anything  to  forbid  the  re-engrossment  of  the  roll  after 
the  correction  of  review  day.  People  v.  Clapp,  64  Hun,  547. 

Notices  must  be  posted  "  forthwith." 

This  notice  to  the  taxpayers,  and  the  opportunity  to  examine  the  roll  and 
to  correct  the  errors  contained  therein,  is  essential  to  the  validity  of  the 
tax.  *  *  *  These  are  not  cases  in  which  public  officers  are  presumed 
to  have  done  their  duty.  It  must  appear  that  everything  was  done  which 
the  statute  makes  essential  to  the  due  execution  of  the  power  intrusted 
to  them.  Held,  that  notices  posted  five  days  rendered  the  assessment  void. 
Wheeler  v.  Mills,  40  Barb.  644,  646. 

Liability  to  pay  tax  fixed  upon  completion  of  assessment-roll. 

If  a  person  owns  personal  property  and  is  assessed  therefor  upon  this 
roll,  and  should  by  any  means  lose  it  the  day  after  the  delivery  of  the  roll, 
be  is,  nevertheless,  liable  to  taxation  upon  the  assessment.  If  assessed 
for  real  estate,  the  principal  value  of  which  consists  of  buildings,  and  the 
latter  are  destroyed,  the  liability  to  taxation  is  not  thereby  affected.  It 
is.  I  think,  apparent  from  the  various  provisions  of  the  statute,  that  in 
respect  to  both  real  and  personal  property  owned  by  a  resident  of  the 


62  NEW  YOEK  TAX  LAW 

town  or  ward  where  the  former  is  situate  that  the  tax  is  imposed  upon  th« 
person  of  such  owner  on  account  of  the  ownership  of  such  property,  and  his 
liability  to  such  tax  is  conclusively  fixed  by  the  completion  and  delivery 
of  the  roll.  Rundell  v.  Lakey,  40  N.  Y.  513,  517. 

§  36.  Hearing  of  complaints. —  The  assessors  shall  meet  at  the 
time  and  place  specified  in  such  notice,  and  hear  and  determine 
all  complaints  in  relation  to  such  assessments  brought  before 
them,  and  for  that  purpose  they  may  adjourn  from  time  to  time. 
Such  complainants  shall  file  with  the  assessors  a  statement, 
under  oath,  specifying  the  respect  in  which  the  assessment  com- 
plained of  is  incorrect,  which  verification  must  be  made  by  the 
person  assessed  or  whose  property  is  assessed,  or  by  some  person 
authorized  to  make  such  statement,  and  who  has  knowledge  of 
the  facts  stated  therein.  The  assessors  may  administer  oaths, 
take  testimony  and  hear  proofs  in  regard  to  any  such  complaint 
and  the  assessment  to  which  it  relates.  If  not  satisfied  that  such 
assessment  is  erroneous,  they  may  require  the  person  assessed, 
or  his  agent  OP  representative,  or  any  other  person,  to  appear 
before  them  and  be  examined  concerning  such  complaint,  and  to 
produce  any  papers  relating  to  such  assessment  with  respect  to 
his  property  or  his  residence  for  the  purpose  of  taxation.  If 
any  such  person,  or  his  agent  or  representative,  shall  willfully 
neglect  or  refuse  to  attend  and  be  so  examined,  or  to  answer  any 
material  question  put  to  him,  such  person  shall  not  be  entitled 
to  any  reduction  of  his  assessments.  Minutes  of  the  examination 
of  every  person  examined  by  the  assessors  upon  the  hearing  of 
any  such  complaint  shall  be  taken  and  filed  in  the  office  of  the 
town  or  city  clerk.  The  assessors  shall,  after  said  examination, 
fix  the  value  of  the  property  of  the  complainant  and  for  that  pur- 
pose may  increase  or  diminish  the  assessment  thereof. 

Effect  of  failure  to  meet,  etc. 

Section  5,  chapter  176  of  the  Laws  of  1851,  provides  that  in  case  of  the 
neglect  of  the  .assessors  to  meet  for  review,  as  required  by  the  statute, 
any  person  aggrieved  by  the  assessment  may  appeal  to  the  board  of  super- 
visors at  their  next  annual  meeting,  who  shall  have  power  to  review  and 
correct  such  assessment.  The  consequences  of  an  omission  by  the 
assessors  to  hold  the  meeting  are  thus  expressly  declared,  and  would  seem 
to  deprive  such  omission  of  any  other  effect  thau  that  given  to  it  by  this 


63 

section.  •  *  •  It  must  be  assumed  that  the  taxpayers  know  the  law 
of  the  State  in  respect  to  the  time  and  method  of  assessing  and  levying 
taxes;  and  if  they  are  presumed  to  know  the  provisions  for  the  review 
of  assessments,  they  must  be  equally  presumed  to  know  thS  remedy  given 
by  the  law  for  an  omission  to  hold  a  meeting  for  such  review.  People 
v.  Turner,  117  N.  Y.  227,  238. 

After  notice  given  the  roll  can  not  be  changed,  even  to  correct  a 
clerical  error. 

In  People  v.  Forrest,  96  N.  T.  544,  the  assessors  intended  to  assess  C.  for 
$40,000,  but  by  mistake  entered  it  at  $4,000,  and  it  remained  so  until  after 
the  notice  was  posted.  Later  they  raised  it  to  $40,000.  C.  appeared  on 
review  day  and  demanded  that  the  assessment  be  reduced  to  $4,000,  whi<4h 
was  refused.  Upon  certiorari  the  court  reduced  the  assessment.  The  court 
say:  "  Even  a  clerical  error,  if  it  affects  the  substantial  rights  of  a  party, 
is  not  corrected  by  the  courts  without  notice  to  him,  and  that  for  such  a 
full  and  regular  period  as  the  law  prescribes." 

Persons  who  are  not  taxable  or  whose  property  is  wholly  exempt 
need  not  appear  on  "  grievance  day." 

The  law  confers  upon  them  (the  assessors)  no  power  over  persons  who 
are  not  taxable  inhabitants  within  their  town;  neither  does  it  give  them 
any  jurisdiction  over  property  which  is  not  the  subject  of  taxation  therein. 
The  principle  is  now  well  esablished  that  when  assessors  place  upon  the 
assessment-roll  of  their  town  the  name  of  a  person  who  is  not  a  taxable 
inhabitant  therein,  the  assessment  is  absolutely  void,  and  they  are  liable 
to  an  action  by  the  party  aggrieved.  *  *  *  It  is  claimed  by  the, 
assessors  that  no  proof  was  presented  to  them  on  review  day.  *  *  * 
The  law  does  not  require  this  to  be  done  by  a  person  whose  property  is 
not  liable  to  taxation.  By  illegally  placing  it  on  the  assessment-roll  they 
can  not  impose  upon  bim  the  duty  of  appearing  before  them  and  making 
proof  of  the  wrongful  act.  Lapolt  v.  Maltby,  10  Misc.  Rep.  330,  332. 

It  is  quite  true  that  if  the  $1,000  pension  money  paid  upon  this  property 
had  covered  its  full  value  and  left  no  margin  of  value  beyond  that  amount, 
the  whole  property  would  have  been  exempt  from  taxation,  and  the  peti- 
tioner would  not  in  that  event  have  been  a  taxable  inhabitant  of  the  city 
of  Schenectady,  and  the  assessors  would  have  acquired  no  jurisdiction 
either  of  her  person  or  property,  to  make  an  assessment  against  her. 
Matter  of  Peek,  80  Hun,  122. 

TTncontradicted  evidence  conclusive. 

The  question  involved  here  has  often  been  presented  to  the  courts  of 
this  State,  and  the  result  of  all  the  decisions  is  that  where  the  evidence 
adduced  before  the  assessors  stands  uncontradicted,  they  must  base  their 
action  upon  it,  and  are  not  at  liberty  to  disregard  It  In  re  Plumb,  19  N.  Y. 
Supp.  78. 


64  NEW  YORE  TAX  LAW. 

Persons  assessed  need  not  attend  personally. 

They  were  clothed  with  no  authority  to  require  the  personal  attendance 
of  the  relator  before  them,  and  ignore  his  proofs  because  he  failed  to 
attend.  The  question  before  them  was  not  one  which  the  statute  submits 
to  their  judgment,  or  of  which  they  can  be  presumed  to  have  any  personal 
cognizance.  On  the  contrary,  it  was  a  question  to  be  determined  by  testi- 
mony, and  in  its  decision  the  defendants  acted  judicially,  and  had  no 
authority  to  dtregard  the  evidence.  Id. 

General  rule. 

First.  That  as  to  matters  relied  upon  to  exempt  a  person  or  his  prop- 
erty from  taxation,  which,  from  their  nature,  are  only  known  to  him  or  the 
witness  he  may  produce,  where  there  is  no  evidence  impairing  materially 
the  force  of  it  known  or  proved  to  the  assessors,  the  evidence  on  the  part 
of  the  person  assessed  concludes  the  assessors,  and  they  must  assume  the 
matters  sworn  to  to  be  true,  and  correct  the  roll  accordingly. 

Second.  If  the  assessors  know  of  facts,  or  they  are  proved  before  them, 
rebutting  or  essentially  qualifying  the  evidence  on  the  part  of  the  person 
assessed,  and  he  does  not,  on  being  informed  of  the  facts  which  are  known 
to  the  assessors,  satisfactorily  rebut  or  explain  them,  they  are  not  con- 
cluded by  his  evidence. 

Third.  The  assessors  are  not  in  any  case  concluded  by  the  opinion  of 
witnesses  as  to  the  value  of  either  real  or  personal  property,  unless 
the  evidence  on  the  part  of  the  persons  assessed  is  the  only  evidence  before 
them,  and  they  have  no  information  or  evidence  that  leads  them  to  differ- 
ent or  higher  estimates.  People  v.  City  of  Oswego,  5  Hun,  117. 

Assessors  act  judicially. 

They  act  judicially  in  fixing  such  value,  and  are  called  upon  to  pasa 
upon  the  evidence  adduced  before  them,  and  where  they  have  no  ground, 
in  such  evidence,  to  fix  a  valuation  different  from  that  sworn  to  by  the 
person  applying  for  such  reduction,  they  are  bound,  I  think,  to  follow  hi* 
statement  under  oath.  People  v.  Howland,  61  Barb.  273,  284. 

Filing  an  affidavit  not  sufficient. 

A.  presented  to  and  left  with  the  assessors  the  affidavit  of  W.  which 
was  to  the  effect  that  the  value  of  his  personal  estate,  including  his  bank 
stock,  after  deducting  his  just  debts  and  property  invested  in  the  stock  of 
corporations  or  associations  liable  to  be  assessed  therefor,  and  his  invest- 
ments in  the  obligations  of  the  United  States,  did  not  exceed  the  sum  of 
one  dollar.  Held,  there  was  an  entire  failure  to  comply  with  the  statute. 
People  v.  Maynard,  7  Misc.  Rep.  295. 

Examination;   refusal  to  answer. 

Q.  On  what  grounds  do  you  demand  a  reduction  of  your  personal  assess- 
ment? A..  That  I  am  in  debt.  Q.  What  is  the  nature  of  your  indebtedness; 
of  what  does  it  consist?  A..  Notes  and  other  evidences  of  debt.  Q.  What 
is  the  amount  of  your  indebtedness?  A.  Eighteen  to  uiueteen  thousand 


YORK  TAX  LAW.  65 

dollars.  Q.  To  whom  are  you  owing  this  money?  A.  I  decline  to  answer. 
The  assessors  in  pursuing  the  inquiry  which  they  made  and  to  which  the 
relators  refused  to  respond,  were  exercising  their  power  within  the  purpose 
of  the  statute  providing  for  the  examination  by  them.  Id. 

Complainant  made  a  statement  to  the  assessors  to  the  effect  that  she 
had  no  assessable  personal  property  exceeding  three  dollars.  On  her 
examination  she  was  examined  on  oath  as  to  what  disposition  she  had 
made  of  the  proceeds  of  some  mortgages  which  she  had  owned  some  years 
before,  and  *  *  *  she  answered  "  I  can't  or  I  won't  answer  where  I 
invested  money  received  on  mortgages."  While  assessors  can  not  be 
permitted  to  exercise  inquisitorial  power  to  gratify  curiosity,  .or  to 
serve  a  purpose  not  legitimately  in  view,  the  circumstances  which  may 
Justify  an  extension  of  an  examination  beyond  the  ordinary  are  for  them, 
acting  in  good  faith,  to  determine.  It  can  not  well  be  said  that  in  their 
examination  of  the  relator  they  exceeded  the  bounds  of  propriety.  People 
T.  Hall,  83  Hun,  375. 

Assessors  to  determine  what  portion  of  taxpayer's  property  is  exempt. 

It  follows  that  when  part  of  a  taxpayer's  property  is  exempt  by  law  from 
taxation  and  a  portion  of  the  same  is  liable  to  be  taxed,  the  assessors  must 
act  judicially  in  determining  the  portion  to  be  assessed  and  taxed.  Matter 
of  Peek,  80  Hun,  122,  125. 

Residents  must  present  their  grievances. 

A  person  subject  to  taxation  in  a  particular  place  may  well  be  held  liable 
for  an  erroneous  assessment,  if  he  neglects  to  examine  the  rolls  and  obtain 
correction  of  errors  therein.  McLean  v.  Jephson,  123  N.  Y.  142,  148. 

A  person  *  *  *  failing  to  appear  before  the  board  of  assessors  on 
what  is  known  as  grievance  day,  is  guilty  of  such  laches  as  to  warrant  the 
court  in  refusing  to  grant  him  any  relief  in  the  premises.  People  T. 
Dolan,  126  N.  Y.  166, 170. 

Nonresidents  not  obliged  to  attend. 

A  nonresident  having  no  taxable  property  in  such  locality  and  no  Just 
reason  to  believe  he  has  been  taxed,  is  under  no  such  obligation.  *  *  * 
He  may  safely  rely  upon  his  immunity  from  taxation  in  any  place  where 
he  does  not  reside,  and  is  not  compelled  to  anticipate  and  thwart  the  act 
of  public  officers  proceeding  without  authority  of  law  in  such 
places.  *  *  *  The  published  notices  of  the  completion  of  the  assess- 
ment-rolls required  by  the  statute,  are  intended  for  the  information  of  the 
taxpayers  within  the  jurisdiction  of  the  particular  assessment  officers,  and 
can  have  no  operation  upon  nonresidents  of  such  locality,  who  have  no 
property  liable  to  taxation  therein.  McLean  v.  Jephson,  123  N.  Y.  142,  148. 

Nonresidents    may   waive   error. 

In  Hilton  v.  Fonda,  86  N.  Y.  339,  where  the  plaintiff  was  a  nonresident, 
but  was  assessed  as  a  resident,  for  real  property,  and  his  agent  appeared 

4  9 


66  NEW  YORK  TAX  LAW. 

before  the  board  and  asked  to  Lave  the  assessment  reduced,  and  obtained 
a  reduction,  and  made  no  objection  to  the  assessment  on  the  ground  of 
nonresidence,  it  was  held  that  he  had  waived  his  right  to  object,  and  the 
assessment  was  sustained.  This  decision  was  followed  in  Mutter  of 
McLean,  138  N.  Y.  158. 

When  taxpayer  may  appear  by  attorney,  instead  of  In  person. 

Under  chapter  176  of  the  Laws  of  1851,  as  amended,  *  *  *  it  may  be 
that  in  a  proper  case  the  assessors  might  insist  upon  his  personal  appear- 
ance and  examination,  if  necessary.  If  he  is  seeking  to  escape  taxation 
because  he  does  not  possess  taxable  property  of  the  value  fixed  by  them,  or 
because  of  nonresidence,  or  for  some  other  reason,  which  is  peculiarly 
within  his  personal  knowledge,  there  might  be  great  propriety  in  requiring 
him  to  appear  in  his  own  person  in  order  that  the  assessors  might  probe 
his  conscience  by  an  examination  under  oath  as  to  the  extent  of  his 
possessions,  or  as  to  any  other  material  fact  as  to  which  he  alone  may 
be  able  to  give  the  most  reliable  information.  They  can  not  be  compelled 
to  act  upon  hearsay  testimony,  but  have  the  right  to  demand  the  best 
evidence  obtainable.  But  even  in  such  cases  if  a  personal  appearance  is 
impracticable  on  account  of  unavoidable  absence,  or  sickness  or  other 
sufficient  cause,  the  taxpayer  can  not  be  denied  the  opportunity  to  present 
his  grievance  by  attorney,  with  the  proofs  to  support  it.  Matter  of 
Corwin,  135  N.  Y.  245,  252. 

There  is  no  reason  why  the  party  aggrieved  in  such  a  case  may  not  act 
by  an  agent  who  has  sufficient  knowledge  of  the  facts  to  present  the  proofs, 
and  if  the  party  should  be  absent  from  the  State,  or  confined  by  illness  to 
his  house  for  several  months,  it  would  be  a  very  narrow  construction  oT  the 
statute  to  bold  that  he  could  not  appear  and  make  the  application  under 
that  section  by  an  agent  or  attorney  who  had  sufficient  knowledge  of  the 
matter.  People  v.  Barker,  140  N.  Y.  437,  440. 

Complainant  must  comply  with  the  statute. 

As  he  did  not  comply  with  the  statute,  he  had  no  right  to  have  the 
deduction  claimed  by  him  made,  even  had  his  examination  shown  him 
clearly  entitled  to  it  Vose  v.  Willard,  47  Barb.  320,  326. 

Complainant  should  be  advised  of  any  proof  of  value  which  the 
assessors  intend  to  consider. 

There  are  no  distinct  rules  of  practice  especially  established  for  the  hear- 
ing of  applications  of  this  character,  but  it  is  quite  obvious  that  it  would 
have  been  but  fair,  and  eminently  proper,  that  the  applicant  should  have 
been  advised  that  these  affidavits  were  a  portion  of  the  evidence,  and  would 
be  considered,  if  such  was  the  intention  of  the  assessors.  People  v.  How- 
land,  61  Barb.  273,  286. 

Debts  claimed  for  deduction  must  be  clearly  shown. 
The  very  object  of  the  examination  is  to  ascertain  what  amount  the 
applicant  should  be  assessed  for,  according  to  law.    If  he  claims  to  be 


YOSK  TAX  LAW.  6? 

Indebted  to  a  large  amount,  or  any  amount,  and  Is  unable  to  tell  what 
persons  he  is  owing,  who  his  creditors  are,  and  to  what  amount  he  is 
indebted  to  each,  or  near  the  amount,  it  would  be  quite  safe  for  the 
assessors  to  assume,  and  to  act  upon  the  assumption,  that  the  claim  was  a 
mere  pretense  to  avoid  the  payment  of  his  just  and  proper  share  of  the 
public  burthens.  Vose  v.  Willard,  47  Barb.  320,  326. 

Assessors'  action  is  judicial. 

Their  action  is  judicial,  and  to  be  governed  by  the  evidence  before 
them.  People  v.  Ferguson,  38  N.  Y.  89,  92. 

It  is  the  judgment  of  the  assessors  that  the  law  requires.  People  v. 
Commrs.,  76  N.  Y.  64,  75. 

Whether  the  amount  they  taxed  was  in  excess  of  the  amount  actually 
due,  is  a  question  not  before  the  court.  In  determining  that  amount,  the 
assessors  acted  judicially,  and  their  assessment  was  conclusive  until  set 
aside  by  a  proceeding  instituted  for  that  purpose.  People  v.  Halsey,  37 
N.  Y.  344. 

Assessors  to  act  on  their  own  judgment. 

In  the  first  place  they  form  their  own  judgment  of  the  value  of  each  piece 
of  real  estate  and  place  it  in  the  third  column  of  their  assessment-roll. 
This  judgment  they  fo  m  irom  the  best  inform  tion  in  their  pew  r,  d  rived 
from  their  own  knowledge  and  experience,  and  from  such  comniuni  'atioiis 
as  they  may  confide  in.  *  *  *  After  the  examination  is  taken,  and  after 
hearing  such  further  evidence  as  may  be  given,  "  they  shall  fix  the  value 
at  such  sum  as  they  may  deem  just  under  the  rule  prescribed  by  section  20 
of  this  title."  *  *  *  I  am  quite  satisfied,  therefore,  that  the  assessors 
acted  legally  in  deciding  upon  their  own  judgment,  not  giving  full  credit 
to  the  opinions  or  statements  contained  in  the  examination  of  the  relator'a 
vice-president,  if  their  judgments  were  not  convinced  thereby.  People  v. 
Barker,  48  N.  Y.  70,  76. 

False  statement  to  reduce  asn 


A  person,  who,  in  making  any  statement,  oral  or  written,  which  is  required 
or  authorized  by  law  to  be  made  as  the  basis  of  imposing  any  tax  or  assess- 
ment, or  of  an  application  to  reduce  any  tax  or  assessment,  willfully  makes, 
as  to  any  material  matter,  any  statement  which  he  knows  to  be  false  is  guilty 
of  a  misdemeanor.  Penal  Code,  §  485. 

Failure  of  assessors  to  meet  on  grievance  day  is  not  a  jurisdictional  defect. 
Matter  of  Young,  26  Misc.  186. 

Statement  may  be  made  by  authorized  agent  of  person  assessed,  upon  in- 
formation and  belief.  People  ex  rel.  West  Shore  R.  R.  Co.  v.  Johnson,  29  App. 
Div.  75. 

§  37.  Correction  and  verification  of  tax-rol'.  —  When  the 
assessors,  or  a  majority  of  them,  shall  have  completed  their  roll, 
they  shall  severally  appear  before  any  officer  of  their  county, 
authorized  by  law  to  administer  oaths,  and  shall  severally  make 
and  subscribe  before  such  officer  an  oath  in  the  following  form: 
"We,  the  undersigned,  do  severally  depose  and  swear  that  we 
have  set  down  in  the  foregoing  assessment-roll  all  the  real  estate 


68  NEW  YORK  TAX  LAW. 

situated  in  the  tax  district  in  which  we  are  assessors,  according  to 
our  best  information;  and  that,  with  the  exception  of  those  cases  in 
which  the  value  of  the  said  real  estate  has  been  changed  by  reason 
of  proof  produced  before  us,  and  with  the  exception  of  those  cases 
in  which  the  value  of  any  special  franchise  has  been  fixed  by  the 
state  board  of  tax  commissioners,  we  have  estimated  the  value  of 
the  said  real  estate  at  the  sums  which  a  majority  of  the  assessors 
have  decided  to  be  the  full  value  thereof;  and,  also,  that  the  said 
assessment-roll  contains  a  true  statement  of  the  aggregate  amount  of 
the  taxable  personal  estate  of  each  and  every  person  named  in  such 
roll  over  and  above  the  amount  of  debts  due  from  such  persons,  re- 
spectively, and  excluding  such  stocks  as  are  otherwise  taxable,  and 
such  other  property  as  is  exempt  by  law  from  taxation,  at  the  full 
value  thereof,  according  to  our  best  judgment  and  belief,"  which  oath 
shall  be  written  or  printed  on  said  roll,  signed  by  the  assessors  and 
certified  by  the  officer. 

Am'd  by  ch.  712  of  1899.     In  effect  Oct.  1,  1899. 

Two  assspsoT-3  in 07  verify  roll. 

The  statute,  in  case  of  the  neglect  of  any  assessor,  from  any  cause, 
to  perform  his  duties,  authorizes  the  other  assessors  to  do  so,  and  they  are 
required  to  certify  with  the  a'sessm  nt-roll  the  name  of  the  delinquent,  and 
the  cause  of  the  omission.  There  is  no  doubt  of  the  authority  of  the  two 
to  act  where  a  third  one  neglects  to  do  so.  Coleman  v.  Shattuck,  62  N.  I. 
348,  360. 

If  sworn  to  earlier,  it  is  a  nullity. 

The  affidavit  of  the  assessors  to  the  assessment-roll  before  us  was  made 
on  the  29th  of  July,  although  it  purported  to  have  been  made  on  the  26th 
of  that  month.  But  the  assessors  could  not  by  law  then  make 
the  affidavit  required.  *  *  *  The  affidavit  was  a  nullity,  and  the  defect 
appearing  on  the  face  of  the  paper  by  the  date  of  the  jurat,  it  conferred 
no  jurisdiction  upon  the  board  of  supervisors  to  impose  a  tax  upon  persons 
or  property  named  therein.  Westfall  v.  Preston,  117  N.  Y.  349,  354. 

Assessors  must  follow  statute  strictly. 

Their  adjudication  concludes  no  one,  until  it  is  recorded  in  the  manner 
prescribed  by  law.  In  making  the  record,  they  act  ministerially.  The 
statute  prescribes  the  principle  and  the  manner  in  which  the  assessment 
shall  be  made,  and  the  precise  evidence  of  the  acts  of  the  assessors,  in 
both  particulars.  Thfs  is  furnished  by  the  certificate  alone.  Van  Rens- 
selaer  v.  Witbeck,  7  N.  Y.  517,  521. 

That  all  the  proceedings  prescribed  by  the  law  for  the  assessment  of 
the  land  for  the  purposes  of  taxation,  must  be  substantially,  if  not  strictly, 
complied  with,  is  a  well-settled  and  a  familiar  rule.  May  v.  Trap- 
hagen,  139  N.  Y.  478,  481. 


YORK  TAX  LAW.  69 

Location  of  the  oath  on  the  roll. 

The  statute  provides  that  the  oath  shall  be  written  on  said  roll  without 
designating  the  particular  part  of  the  roll  in  which  It  shall  be  thus  written. 
It  would  seem  to  be  sufficient,  if  it  was  anywhere  upon  the  roll,  unless  it 
was  apparent  that  it  did  not  cover  the  entire  list  Coleman  v.  Shattuck, 
62  N.  Y.  348,  359. 

Venue  not    necessary. 

There  is  nothing  in  the  statute  which  requires  a  venue.    iu.  861. 

Any  material  departure  from  the  form  of  oath  prescribed  is  fatal. 

Instead  of  the  language  "  value  of  the  said  real  estate  has  been  changed 
by  reason  of  proof  produced  before  us,"  the  word  "  hereof  "  was  inserted 
instead  of  the  words  "  of  proof,"  so  that  the  language  is  "  with  the  excep- 
tion of  those  cases  in  which  the  value  of  the  said  real  estate  has  been 
changed  by  reason  hereof,  produced  before  us,  we  have  estimated  the  value 
of  said  real  estate  at  the  sums  which  a  majority  of  the  assessors  have 
decided  to  be  the  full  and  true  value  thereof."  We,  therefore,  entertain 
no  doubt  that  this  defect  in  the  oath  rendered  the  assessment  *  *  * 
wholly  void.  Shattuck  v.  Bascom,  105  N.  Y.  39,  45. 

Failure  to  make  oath  nullifies  assessment 

The  defect  alleged  in  the  proceedings,  viz.,  that  the  original  assessment- 
rolls  were  not  verified  by  the  assessors,  if  established,  made  all  the  subse- 
quent proceedings  a  nullity.  Johnson  v.  Elwood,  53  N.  Y.  431,  435. 

When  oath  must  be  taken. 

We  are  of  the  opinion  that  the  verification  of  the  roll  by  them  after  it 
had  been  delivered  to  the  supervisor,  and  before  it  had  been  in  any  way 
by  him  produced  or  acted  upon  by  the  board  of  supervisors,  was  a  com- 
pliance with  the  statute,  and  in  this  respect  and  to  this  extent  the  pro- 
visions of  the  statute,  as  to  the  time  of  verification,  are  directory  only. 
People  v.  Jones,  106  N.  Y.  330,  332. 

Assessors  may  correct  roll  (except  to  increase  it)  at  any  time  before 
it  is  delivered  to  the  supervisor. 

There  is  nothing  in  the  statute  restricting  their  action  in  this  respect,  to 
the  time  and  place  mentioned  in  the  notice,  and  it  seems  to  me  that  their 
general  power  to  make  the  assessment  involves  the  right  to  correct  It 
(except  possibly  to  increase  the  estimate  of  the  property  of  any  one  after 
the  roll  has  been  deposited  with  one  of  them,  for  the  purpose  of  inspection, 
which  would  then  be  manifestly  unjust),  at  any  time  before  their  roll  is 
delivered  to  the  supervisor.  People  v.  Supervisors,  15  Barb.  607,  G14. 

Deduction  of  contingent  liabilities  not  authorized.  People  ex  rel.  National 
Surety  Co.  v.  Feitner,  166  X.  Y.  129. 

§  38.  Filing  of  roll  and  notice  thereof. — In  cities  the  assessment-roll  when 
thus  completed  and  verified  shall  be  filed  on  or  before  September  first,  in  the 
office  of  the  city  clerk,  there  to  remain  for  fifteen  days  for  public  inspection. 
The  assessors  shall  forthwith  cause  a  notice  to  be  posted  conspicuously  in  at 
least  three  public  places  in  the  trx  district  and  to  be  published  in  one  or  more 


70  NEW  YORK  TAX  LAW. 

newspapers,  if  any,  published  in  the  city,  that  such  assessment-roll  has  been 
finally  completed  and  stating  that  it  has  been  so  filed  and  will  be  open  to  pub- 
lic inspection.  At  the  expiration  of  such  fifteen  days,  the  city  clerk  shall  de- 
liver such  roll  to  a  supervisor  of  the  tax  district  embraced  therein.  In  towns, 
when  the  assessment-roll  shall  have  been  thus  completed  and  verified,  the 
assessors  shall  make  two  copies  thereof,  one  of  which  shall  be  retained  by 
them,  for  the  use  of  themselves  and  their  successors  in  office,  and  the  other  of 
which,  duly  certified  by  the  said  assessors  to  be  a  copy  of  said  assessment-roll, 
shall,  on  or  before  the  fifteenth  day  of  September,  be  filed  in  the  office  of  the 
town  clerk,  and  which  shall  thereupon  become  a  public  record.  The  assessors 
shall  forthwith  cause  a  notice  to  be  posted  conspicuously  in  at  least  three 
public  places  in  the  tax  district  and  to  be  published  in  one  or  more  newspapers, 
if  any  published  in  the  town,  that  such  assessment-roll  has  been  finally  com- 
pleted and  stating  that  such  certified  copy  has  been  so  filed.  The  said  original 
assessment-roll  shall  on  or  before  the  first  day  of  October  be  delivered  to  a 
supervisor  of  the  tax  district  embraced  therein.  Notwithstanding  the  pro- 
visions of  this  section,  the  board  of  supervisors  of  any  county  may  determine 
the  number  of  copies  of  the  town  assessment  rolls  of  the  towns  of  such  county 
to  be  made,  by  whom  such  copies  shall  be  made,  the  date  when  the  certified 
•copy  of  the  town  assessment-roll  shall  be  filed  in  the  office  of  the  town  clerk, 
and  the  date  when  the  original  assessment-roll  shall  be  delivered  to  the  super- 
visors of  the  town. 

Am'd  by  ch.  358  of  1901.     In  effect  April  17,  1901. 

Am'd  by  ch.  279  of  1904.     In  effect  April  13,  1904. 

Omission  to  give  notice  not  fatal  to  the  assessment. 

Nothing  which  the  assessors  or  common  council  might  do,  or  omit  to  do, 
would  be  available  to  abridge  the  time  within  which  the  relator  might, 
under  the  statute,  apply  for  judicial  redress.  If  the  notice  was  not  given, 
it  has  been  held  that  such  time  was  unlimited.  Matter  of  Corwin,  135 
N.  Y.  246,  250. 

If  the  notice  be  not  given,  the  right  to  review  by  certiorari  remains  un- 
limited as  to  time.  The  fifteen  days  are  not  set  running.  The  consequence 
of  the  omission  can  not  be  fatal  to  the  validity  of  the  assessment,  but  leaves 
the  door  open  for  review,  unlimited  as  to  time.  People  v.  Haupt,  104  N.  Y. 
377,  381. 

§  39.  Assessors  to  apportion  valuation  of  railroad,  telegraph, 
telephone,  or  pipe  line  companies  between  school  districts. — 
The  assessors  of  each  town  in  which  a  railroad,  telegraph,  tele- 
phone or  pipe  line  company  is  assessed  upon  property  lying  in 
more  than  one  school  district  therein,  shall,  within  fifteen  days 
after  the  final  completion  of  the  roll,  apportion  the  assessed 
valuation  of  the  property  of  each  of  snch  corporation  among  such 
school  districts.  Such  apportionment  shall  be  signed  by  the 
assessors  or  a  majority  of  them,  and  be  filed  with  the  town  clerk 
within  five  days  thereafter,  and  thereupon  the  valuation  so  fixed 
shall  become  the  valuation  of  such  property  in  such  school 
district  for  the  purpose  of  taxation.  In  case  of  failure  of  the 
assessors  to  act,  the  supervisor  of  the  town  shall  make  such 
apportionment  on  request  of  either  the  trustees  of  any  school 
district  or  of  the  corporation  assessed.  The  town  clerk  shall  fur- 
nish the  trustees  a  certified  statement  of  the  valuations  appor- 
tioned to  their  respective  districts.  In  case  of  any  alteration  in 
any  school  district  affecting  the  valuation  of  such  property,  the 


NEW  YORK  TAX  LAW.  71 

officer  making  the  same  shall  fix  and  determine  the  valuations 
in  the  districts  affected  for  the  current  year. 

Apportionment  not  to  be  entered  on  assessment -roll. 

It  has  no  relation  to  general  taxation  for  town  purposes.  *  *  *  The 
statute  does  not  make  the  certificate  a  part  of  the  roll.  It  contemplates  a 
separate  and  distinct  paper  to  be  made  dut  and  filed  after  the  roll  is 
completed.  People  v.  Adams,  125  N.  Y.  471,  480. 

(It  seems  from  the  wording  of  the  statute  that  the  certificate  should  be 
made  and  filed  every  year.) 

§  40.  Neglect  or  omission  of  duty  oy  assessors. — The  assessors, 
in  the  execution  of  their  duties,  shall  use  the  forms  and  follow 
the  instructions  transmitted  to  them,  from  time  to  time,  by  the 
commissioners  of  taxes.  If  any  assessor  shall  neglect  or  omit 
to  perform  any  duty,  the  other  assessors  shall  perform  such 
duty  and  shall  certify  upon  the  assessment-roll  the  name  of  the 
delinquent  assessor,  stating  therein  the  cause  of  such  omission, 
and  the  assessment-roll,  when  otherwise  made  and  completed  in 
accordance  with  the  requirements  of  this  article,  shall  be  deemed 
to  be  the  assessment-roll  of  all  the  assessors.  If  the  assessors 
shall  neglect  to  meet  for  the  purpose  of  hearing  grievances  any 
person  aggrieved  by  the  assessment  may  appeal  to  the  board  of 
supervisors  at  its  next  meeting,  which  shall  have  the  same  power 
to  review  and  correct  such  assessment  as  the  assessors  hare 
under  this  article.  If  any  assessor  shall  refuse  or  neglect  to  per- 
form any  duty  or  do  any  act  required  of  him  by  this  article,  he 
shall  forfeit  to  the  county  the  sum  of  fifty  dollars,  to  be  recovered 
by  the  district  attorney. 

Neglect  to  rerify  rolL 

In  case  of  willful  neglect  to  make  the  necessary  rerlflcatlon,  h«  win 
Incur  a  forfeiture  of  $50.  The  object  of  the  verification  is  to  insure  fidelity 
on  the  part  of  the  officers,  and  this  may  be  enforced  by  a  prosecution  for 
the  penalty.  Parish  v.  Golden,  35  N.  Y.  462,  465. 

Failure  to  certify  the  name  of  delinquent  assessor,  held  not  to  vitiate 
assessment.  Coleman  v.  Shattuck,  62  N.  Y.  348,  368. 

Board  of  supervisors  may  legalize  informal  acts. 

Any  such  board  may,  by  a  two-thirds  vote  of  all  its  members,  legalize 
the  informal  acts  of  any  town  meeting  or  village  election  within  such 
county,  and  the  regular  acts  of  any  one  or  more  town  or  village  officers, 
performed  in  good  faith  and  within  the  scope  of  their  authority.  L.  1892, 
chap.  686,  §  15. 


Y2  NEW  YOEK  TAX  LA.W. 

Correction  of  assessments,  and  returning  of  illegal  taxes. 

Any  such  board  may  correct  any  manifest  clerical  or  other  error  In  any 
assessment  or  returns  made  by  any  one  or  more  town  officers  to  such 
board,  or  which  may  or  shall  have  properly  come  before  such  board, 
for  its  action,  confirmation  or  review;  and  cause  to  be  refunded  to 
any  person  the  amount  collected  from  him  of  any  tax  illegally  or  im- 
properly assessed  or  levied,  and  upon  the  order  of  the  county  court  it  shall 
refund  any  such  tax.  In  raising  the  amount  so  refunded  or  necessary  to 
supply  the  deficiency  caused  by  the  correction  of  any  error  in  such  assess- 
ment, such  board  shall,  in  the  next  ensuing  tax  levy,  adjust  and  apportion 
such  amount  upon  the  property  of  the  several  towns  and  wards  of  the 
county  as  shall  be  just,  taking  into  consideration  the  portion  of  the  State, 
county,  town  and  ward  included  therein,  and  the  extent  to  which  such 
town  or  ward  has  been  benefited  thereby. 

Such  board  shall  ascertain,  fix  and  determine  the  amount  which  any  person 
or  corporation  is  equitably  entitled  to  receive  back  from  any  town  for  taxes 
paid  while  the  boundary  line  between  towns  was  in  dispute  and  cause  the  same 
to  be  levied  and  collected.  Id.,  §  16;  Matter  of  Adams,  19  App.  Div.  415. 

Construction  of  a:t  —  Exempt  property  —  Illegal  tax. 

The  order  of  the  County  Court,  which  directed  the  refunding  of  the 
tax  *  *  *  was  reversed  by  the  Supreme  Court  at  General  Term  on 
the  ground  that  the  County  Court  had  no  authority  to  order  the  refunding 
of  the  tax,  and  that  the  determination  of  the  assessors  was  conclusive 
unless  reversed  on  certiorari.  *  *  *  The  illegality  complained  of  was 
that  the  property  was  by  law  exempt  from  taxation.  This  court  is 
unanimously  of  the  opinion  that  if  such  exemption  is  made  out,  the 
assessors  had  no  jurisdiction  and  the  tax  was  not  merely  erroneously,  but 
illegally  assessed,  and  that  in  such  case  the  County  Court  has  power  to 
order  the  refunding  of  the  tax.  Williams  v.  Supervisors,  78  N.  Y.  561,  563. 

The  imposition  of  the  tax  in  question  was  manifestly  illegal,  the  property 
upon  which  it  was  assessed  being  by  law  exempt  from  taxation.  *  *  * 
The  tax  having  been  illegally  and  improperly  assessed,  levied  and  collected, 
the  case  would  seem  clearly  to  be  one  of  those  for  which  the  act  of  1871 
(now  chap.  686,  L.  1892)  was  intended  to  provide.  *  *  *  It  seems  to  us 
intended  to  meet  cases  of  illegal  taxation,  and  those  are  where  a  tax  has 
been  assessed  or  levied  without  authority  of  law,  or  in  violation  of  law  and 
has  been  collected.  It  furnishes  a  summary  remedy  for  such  cases.  In 
applying  to  the  court  for  this  statutory  remedy,  no  previous  action  of  the 
board  is  required  to  be  invoked  or  shown,  but  the  party  aggrieved  is  to 
apply  directly  to  the  cctort,  and  the  board  of  supervisors  has  no  discretion 
in  the  matter,  but  is  required  by  the  statute  to  obey  the  order  of  the  court. 
Matter  of  New  York  Protectory,  77  N.  Y.  342,  344,  346. 

Mandamus  lies  to  compel  board  to  act. 

When  the  tribunal  which  the  statute  created  for  the  purpose,  refused  to 
act,  a  writ  of  mandamus  was  the  appropriate  means  to  set  it  in  motion. 
People  v.  Supervisors,  70  NT.  Y.  22S.  23.°, 


YORK  TAX  LAW.  73 

The  tax  must  be  paid  before  the  court  can  order  It  refunded. 

This  was  an  illegal  tax,  so  far  as  it  was  levied  for  State  purposes,  but 
the  power  to  direct  it  to  be  refunded  does  not  come  into  action  until  it  bas 
been  paid.  Matter  of  the  B.  M.  G.  I.  Co.,  144  N.  Y.  232. 

County  judge  can  not  order  a  tax  cancelled. 

The  power  to  refund  a  tar  once  paid  *  *  *  does  not  carry  with  it 
the  power  to  cancel  the  tax  before  payment  or  to  restrain  its  collection 
Id  233. 

§  41.  Abandonment  of  lot  divisions. —  Whenever  more  than  ten 
years  shall  have  elapsed  after  the  subdivision  of  any  tract  of 
lafc!  into  lots,  plots  or  sites,  with  or  without  proposed  streets, 
the  owner  of  such  tract,  or  of  any  part  thereof  composed  of  two 
or  more  contiguous  lots  may,  by  an  instrument  in  writing,  duly 
executed  and  acknowledged  and  describing  such  land,  disclaim 
and  abandon  such  subdivision  including  any  streets  not  opened, 
accepted  or  used  by  the  public  and  which  are  not  necessary  for 
the  use  of  an  owner  or  occupant  of  any  part  of  said  tract;  and 
thereupon  such  subdivision,  as  to  the  lands  described  in  such 
instrument,  shall  be  deemed  abandoned  and  of  no  effect;  and 
thereafter  the  lands  described  therein  shall,  for  the  purpose  of 
taxation,  be  regarded  as  a  single  tract.  If  a  map  of  such  sub- 
division has  been  filed  in  the  office  of  the  county  clerk  or  register 
of  deeds,  such  instrument  may  be  recorded  in  said  office,  and  a 
notice  of  such  record  shall  thereupon  be  indorsed  by  the  clerk  or 
register  upon  such  map.  This  section  shall  not  apply  to  a 
countv  embracing  a  portion  of  the  forest  preserve, 

§  42.  Assessment  of  special  franchises. — The  state  board  of  tax 
commissioners  shall  annually  fix  and  determine  the  valuation  of  each 
special  franchise  subject  to  assessment  in  each  city,  town,  or  tax 
district.  After  the  time  fixed  for  hearing  complaints  the  tax  com- 
missioners shall  finally  determine  the  valuation  of  the  special  fran- 
chises, and  shall  file  with  the  clerk  of  the  city  or  town  in  which  said 
special  franchise  is  assessed  a  written  statement  duly  certified  by  the 
secretary  of  the  board  of  the  valuation  of  each  special  franchise 
assessed  therein  as  finally  fixed  and  determined  by  said  board;  such 
statement  of  valuation  shall  be  filed  with  the  town  clerk  of  the  re- 
spective towns  within  thirty  days  next  preceding  the  first  day  of  July 
in  each  year;  and  with  the  clerks  of  cities  of  the  state  within  thirty 
days  before  the  date  set  opposite  the  name  of  each  city  in  the  follow- 
ing schedule.  In  the  city  of  New  York  such  statement  shall  be  filed 
with  the  department  of  taxes  and  assessments. 


Ill 


YORK  TAX  LAW. 


SCHEDULE  OF  DATES  FOR  FILING  OF  ASSESSMENTS 
OF  SPECIAL  FRANCHISES. 


Rochester. 

Ithaca. 

Gloversville. 

New  York  City. 

Corning. 

Oswego. 

Olean. 

Cohoes. 

Dunkirk. 

Rome. 

Elmira. 

TTtica. 

Little  Falls. 

Niagara'  Falls. 

Newburgh. 

Amsterdam. 

Geneva. 

Johnstown. 

New  Rochelle. 

Mt.  Vernon. 

Oneida. 

Buffalo. 

Jamestown. 


April  1st. 

April  1st. 

April  1st. 

April  1st. 

Jupe  1st. 

June  1st, 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

July  1st. 

Oct.  1st. 

Oct.  1st. 

July  1st. 

Dec.  1st. 

April  1st. 


Auburn. 

Schenectady. 

Hornellsville. 

North   Tonawanda. 

Syracuse. 

Ogderisburgh. 

Troy. 

Watertown. 

Lockport. 

Poughkeepsie. 

Watervliet. 

Kingston. 

Hudson. 

Binghamton. 

Middletown. 

Yonkers. 

Fulton. 

Plattsburgh. 

Tonawanda. 

Albany. 

Rensselaer. 

Cortland. 


May  1st. 
June  1st. 
June  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
July  1st. 
Oct.  1st. 
July  1st. 
July  1st. 
July  1st. 
Oct.  1st. 
July  1st. 
July  1st. 


Each  city  or  town  clerk  shall,  within  five  days  after  the  receipt 
by  him  of  the  statement  of  assessment  of  a  special  franchise  by  the 
state  board,  deliver  a  copy  of  such  statement  certified 
by  him  to  the  assessors  or  other  officers  charged  with 
the  duty  of  making  local  assessments  in  each  tax  dis- 
trict in  said  city  or  town  and  to  the  assessors  of  vil- 
lages and  commissioners  of  highways  within  their  respective  towns 
and  villages.  The  valuations  of  every  special  franchise  as  so  fixed 
by  the  state  board  shall  be  entered  by  the  assessors  or  other 


NEW  YORK  TAX  LAW.  73b 

officers  in  the  proper  column  of  the  assessment-roll  before  the  final 
revision  and  certification  of  such  roll  by  them,  and  become  part 
thereof  with  the  same  force  and  effect  as  if  such  assessment  had  been 
originally  made  by  such  assessor  or  other  officer.  If  a  special  fran- 
chise assessed  in  a  town  is  wholly  within  a  village,  the  valuation  fixed 
by  the  state  board  for  the  town  shall  also  be  the  valuation  for  the 
village.  If  a  part  only  of  such  special  franchise  is  in  a  village,  or  is 
in  a  village  situated  in  more  than  one  tax  district,  it  shall  be  the  duty 
of  the  village  assessors  to  ascertain  and  determine  what  portion  of 
the  valuation  of  such  franchise,  as  the  same  has  been  fixed  by  the 
state  board,  shall  be  placed  upon  the  tax  roll  for  village  purposes. 
The  valuation  apportioned  to  the  town  shall  be  the  assessed  valua- 
tion for  highway  purposes,  and  in  case  part  of  such  special  franchise 
shall  be  assessed  in  a  village  and  part  thereof  in  a  town  outside  a 
village,  the  commissioners  of  highways  of  the  town  and  village  shall 
meet  on  the  third  Tuesday  in  August  in  each  year  and  apportion  the 
valuation  of  such  special  franchises  between  such  town  outside  the 
village  and  such  village  for  highway  purposes.  In  case  of  disagree- 
ment between  them  the  decision  of  the  supervisor  of  the  town  shall 
be  final.  The  town  assessors  shall  make  an  apportionment  among 
school  districts  at  the  time  and  in  the  manner  required  by  section 
thirty-nine  of  this  chapter.  The  valuation  so  fixed  by  the  state  board 
shall  be  the  assessed  valuation  on  which  all  taxes  based  on  such 
special  franchise  in  the  city,  town  or  village  for  state,  municipal, 
school  or  highway  purposes  shall  be  levied  during  the  next  ensuing 
year.  It  shall  not  be  necessary  for  the  state  board  of  tax  commis- 
sioners to  give  notice  to  any  person,  copartnership,  association  or  cor- 
poration of  the  valuation  of  a  special  franchise  located  in  any  village 
for  village  purposes  except  in  a  case  where  such  valuation  is  required 
to  be  made  for  such  village  purposes  by  the  state  board  of  tax  com- 
missioners. The  assessors  or  other  taxing  officer,  or  other  local  officer 
in  any  city,  town  or  village,  or  any  state  or  county  officer,  shall  on 
demand  furnish  to  the  state  board  of  tax  commissioners  any  informa- 


73c  NEW  YORK  TAX  LAW. 

tion  required  by  such  board  for  the  purpose  of  determining  the 
value  of  a  special  franchise.  This  act  shall  not  relate  to  the  assess- 
ment of  special  franchises  in  the  city  of  Buffalo  made  or  to  be 
made  by  the  state  board  of  tax  commissioners  in  the  year  nineteen 
hundred  and  four  for  the  purpose  of  raising  the  annual  taxes  of 
said  city  of  Buffalo  for  the  fiscal  year  beginning  July  first,  nine- 
teen hundred  and  four. 

Added  by  ch.  712  of  1899.     In  effect  Oct.  1,   1899. 

Am'd  by  chap.  254  of  1900.     In  effect  March  29,  1900. 

Am'd  by  ch.  112  of  1902.     In  effect  March  12,  1902. 

Am'd  by  ch.  382  of  1904.     In  effect  April  26,  1904. 

Power  houses  does  not  include  power  houses,  etc.,  not  within  lines  of  street. 
People  ex  rel.  B.  C.  R.  Co.  v.  State  Board  of  Tax  Com'rs,  174  N.  Y.  417. 

Not  objectionable  as  incapable  of  execution.  People  ex  rel.  B.  C.  R.  Co.  v. 
State  Board  of  Tax  Com'rs,  174  N.  Y.  417. 

Section  held  not  in  violation  of  sec.  2,  art.  10,  of  Const.  People  ex  rel. 
Brooklyn  City  R.  Co.  v.  State  Board  of  Tax  Com'rs,  174  N.  Y.  417. 

§  43.  Report  to  state  board  of  tax  commissioners. — Every  per- 
son, copartnership,  association  or  corporation  subject  to  taxation  on 
a  special  franchise,  shall,  within  thirty  days  after  this  section  takes 
effect,  or  within  thirty  days  after  such  special  franchise  is  acquired, 
make  a  written  report  to  the  state  board  of  tax  commissioners  con- 
taining a  full  description  of  every  special  franchise  possessed  or  en- 
joyed by  such  person,  copartnership,  association  or  corporation,  a 
copy  of  the  special  law,  grant,  ordinance,  or  contract  under  which 
the  same  is  held,  or  if  possessed  or  enjoyed  under  a  general  law,  a 
reference  to  such  law,  a  statement  of  any  condition,  obligation  or 
burden  imposed  upon  such  special  franchise,  or  under  which  the 
same  is  enjoyed,  together  with  any  other  information  relating  to  the 
value  of  such  special  franchise,  required  by  the  state  board.  The 
state  board  of  tax  commissioners  may  from  time  to  time  require  a 
further  or  supplemental  report  from  any  such  person,  copartner- 
ship, association  or  corporation,  containing  information  and  data 
upon  such  matters  as  it  may  specify.  Every  report  required  by 
this  section  shall  have  annexed  thereto  the  affidavit  of  the  president, 
vice-president,  secretary  or  treasurer  of  the  association  or  corpora- 
tion, or  one  of  the  persons  or  one  of  the  members  of 
the  copartnership  making  the  same,  to  the  effect  that  the  statements 
contained  therein  are  true.  Such  board  may  prepare  blanks  to  be 
used  in  making  the  reports  required  by  this  section. 
Every  person,  copartnership,  association  or  corporation  failing  to 
make  the  report  required  by  this  section,  or  failing  to  make  any 
special  report  required  by  the  state  board  of  tax  commissioners 
within  a  reasonable  time  specified  by  it,  shall  forfeit  to  the  people 
of  the  state  the  sum  of  one  hundred  dollars  for  every  such  failure 
and  the  additional  sum  of  ten  dollars  for  each  day  that  such 


XEW  YORK  TAX  LAW.  ,      73d 

failure  continues,  and  shall  not  be  entitled  to  review  the  assessment 
by  certiorari,  as  provided  by  section  forty-five  of  this  chapter. 

§  44.  Hearing  on  special  franchise  assessment. — On  making  an 
assessment  of  a  special  franchise,  the  state  board  of  tax  commission- 
ers shall  immediately  give  notice  in  writing  to  the  person,  co-partner- 
ship, association  or  corporation  affected,  stating  in  substance  that  such 
assessment  has  been  made,  the  total  valuation  of  such  special  fran- 
chise, and  the  valuation  thereof  in  each  city,  town,  village  or  tax 
District;  and  that  the  board  will  meet  at  its  office  in  the  city  of 
Albany  on  a  day  specified  in  such  notice,  which  must  not  be  less  than 
twenty,  nor  more  than  thirty  days  from  the  date  of  the  notice,  to  hear 
and  determine  any  complaint  concerning  such  assessment.  Such  no- 
tice must  be  served  at  least  ten  days  before  the  day  fixed  for  the 
hearing;  and  it  may  be  served  on  a  co-partnership,  association  or 
corporation,  by  mailing  a  copy  thereof  to  it  at  its  principal  office  or 
place  of  business  and  on  a  person,  either  personally  or  by  mailing  it 
to  him  at  his  place  of  business  or  last  known  place  of  residence.  Sec- 
tion thirty-six  of  this  chapter  applies  so  far  as  practicable  to  a  hear- 
ing by  the  state  board  of  tax  commissioners  under  this  section. 
Am'd  by  ch.  712  of  1899.  In  effect  Oct.  1,  1899. 

§  45.  Certiorari  to  review  assessment. — An  assessment  of  a  special 
franchise  by  the  state  board  of  tax  commissioners  may  be  reviewed  in 
the  manner  prescribed  by  article  eleven  of  this  chapter,  and  that 
article  applies  so  far  as  practicable  to  such  an  assessment,  in  the 
same  manner  and  with  the  same  force  and  effect  as  if  the  assessment 
had  been  made  by  local  assessors;  a  petition  for  a  writ  of  certiorari 
to  review  the  assessment  must  be  presented  within  fifteen  days  after 
the  completion  and  filing  of  the  assessment-roll,  and  the  first  posting 
or  publication  of  the  notice  thereof  as  required  by  law.  Such  writ 
must  run  to  and  be  answered  by  said  state  board  of  tax  commissioners 
and  no  writ  of  certiorari  to  renew  any  assessment  of  a  special  fran- 
chise shall  run  to  any  other  board  or  officer  unless  otherwise  directed 
by  the  court  or  judge  granting  the  writ.  An  adjudication  made  in 
the  proceeding  instituted  by  such  writ  of  certiorari  shall  be  binding 
upon  the  local  assessors  and  any  ministerial  officer  who  performs  any 


73e  NEW  YORK  TAX  LAW. 

duty  in  the  collection  of  said  assessment  in  the  same  manner  as 
though  said  local  assessors  or  officers  had  been  parties  to  the  proceed- 
ing. The  state  board  of  tax  commissioners  on  filing  with  the  city, 
town  or  village  clerk  a  statement  of  the  valuation  of  a  special  fran- 
chise, shall  give  to  the  person,  copartnership,  association  or  corpora- 
tion affected  written  notice  that  such  statement  has  been  filed,  and 
such  notice  may  be  served  on  a  copartnership,  association  or  corpora- 
tion by  mailing  a  copy  thereof  to  it  at  its  principal  office  or  place  of 
business,  and  on  a  person  either  personally  or  by  mailing  it  to  him 
at  his  place  of  business  or  last  known  place  of  residence. 

Am'd  by  ch.  254  of  1900.     In  effect  March  29,  1900. 

Where  it  is  made  to  appear  that  the  assessments  of  railroad  lands  was  not 
excessive  and  where  the  action  of  the  assessors  was  not  arbitrary  or  capricious, 
the  assessment  will  not  be  reviewed.  Matter  of  Poughkeepsie  v.  McNamara, 
18  App.  Div.  17;  45  N.  Y.  Supp.  (79  St.  Rep.)  456. 

§  46.  Deduction  from  special  franchise  tax  for  local  purposes.— 
If,  when  the  tax  assessed  on  any  special  franchise  is  due  and  pay- 
able under  the  provisions  of  law  applicable  to  the  city,  town  or 
village  in  which  the  tangible  property  is  located,  it  shall  appear  that 
the  person,  co-partnership,  association  or  corporation  affected  has 
paid  to  such  city,  town  or  village  for  its  exclusive  use  within  the  next 
preceding  year,  under  any  agreement  therefor,  or  under  any  statute 
requiring  the  same,  any  sum  based  upon  a  percentage  of  gross  earn- 
ings, or  any  other  income,  or  any  license  fee,  or  any  sum  of  money 
on  account  of  such  special  franchise,  granted  to  or  possessed  by  such 
person,  co-partnership,  association,  or  corporation,  which  payment 
was  in  the  nature  of  a  tax,  all  amounts  so  paid  for  the  exclusive  use 
of  such  city,  town  or  village  except  money  paid  or  expended  for  pav- 
ing or  repairing  of  pavement  of  any  street,  highway  or  public  place, 
shall  be  deducted  from  any  tax  based  on  the  assessment  made  by  the 
state  board  of  tax  commissioners  for  city,  town  or  village  purposes, 
but  not  otherwise;  and  the  remainder  shall  be  the  tax  on  such  special 
franchise  payable  for  city,  town  or  village  purposes.  The  chamber- 
lain or  treasurer  of  a  city,  the  treasurer  of  a  village,  the  supervisor 
of  a  town,  or  other  officer  to  whom  any  sum  is  paid  for  which  a  per- 
son, co-partnership,  association,  or  corporation  is  entitled  to  credit 
as  provided  in  this  section,  shall,  not  less  than  five  nor  more  than 
twenty  days  before  a  tax  on  a  special  franchise  is  payable,  make  and 
deliver  to  the  collector  or  receiver  of  taxes  or  other  officer  authorized 


NEW  YORK  TAX  LAW.  73f 

to  receive  taxes  for  such  city,  town  of  /illage,  his  certificate  showing 
the  several  amounts  which  have  been  paid  during  the  year  ending 
on  the  day  of  the  date  of  the  certificate.  On  the  receipt  of  such  cer- 
tificate the  collector,  receiver  or  other  officer  shall  immediately  credit 
on  the  tax  roll  to  the  person,  co-partnership,  association  or  corpora- 
tion affected  the  amount  stated  in  such  certificate,  on  any  tax  levied 
against  such  person,  co-partnership,  association  or  corporation  on  an 
assessment  of  a  special  franchise  for  city,  town  or  village  purposes 
only,  but  no  credit  shall  be  given  on  account  of  such  payment  or 
certificate  in  any  other  year,  nor  for  a  greater  sum  than  the  amount 
of  the  special  franchise  tax  for  city,  town  or  village  purposes,  for  the 
current  year;  and  he  shall  collect  and  receive  the  balance,  if  any, 
of  such  tax  as  required  by  law. 
Am'd  by  ch.  712  of  1899.  In  effect  Oct.  1,  1899. 

§  47.  Special  franchise  tax  not  to  affect  other  tax. — The  imposi- 
tion or  payment  of  a  special  franchise  tax  as  provided  in  this  chapter 
shall  not  relieve  any  association,  co-partnership  or  corporation  from 
the  payment  of  any  organization  tax  or  franchise  tax  or  any  other 
tax  otherwise  imposed  by  article  nine  of  this  chapter,  or  by  any 
other  provision  of  law;  but  tangible  property  subject  to  a  special 
franchise  tax  situated  in,  upon,  under  or  above  any  street,  highway, 
public  place  or  public  waters,  as  described  in  subdivision  three  of 
section  two  shall  not  be  taxable  except  upon  the  assessment  made  as 
herein  provided  by  the  state  board  of  tax  commissioners. 

Am'd  by  ch.  712  of  1899.     In  effect  Oct.  1,  1899. 

ABTICLE  HL 

Equalization  of  Assessment  and  Levy  of  Tax. 
Section  50.  Equalization  by  board  of  supervisors. 

51.  Description  of  real  property  of  nonresidents. 

52.  Review  of  assessments  against  nonresident  owners 

of  rents  reserved. 

53.  Correction  of  errors  by  board  of  supervisors. 

54.  Reassessment  of  property  illegally  assessed. 

55.  Levy  of  tax  by  supervisors. 

66.  Tax-roll  and  collector's  warrant 


74  NEW  YORK  TAX  LAW. 

Section  57.  Statement  of  taxes  upon  certain  corporations  by  clerk  of  super- 
visors. 

58.  Statement   of   valuation   to   be   forwarded   to   comptroller. 

59.  Abstract  of  warrant  to  be  furnished  county  treasurer. 

60.  Certain   errors   in   roll    to   be   corrected. 

§  50.  Equalization  by  board  of  supervisors. — Subd.  1.  The  board  of  super- 
visors of  each  county  in  this  state,  at  its  annual  meeting,  shall  examine 
the  assessment-rolls  of  the  several  tax  districts  in  the  county,  for  the  purpose 
of  ascertaining  wnether  me  valuations  in  one  tax  district  bear  a  just  relation 
to  the  valuations  in  all  the  tax  districts  in  the  county;  and  the  board  may 
increase  or  diminish  the  aggregate  valuations  of  real  estate  in  any  tax 
district,  by  adding  or  deducting  such  sum  upon  the  hundred,  as  may,  in  its 
opinion,  be  necessary  to  produce  a  just  relation  between  all  the  valuations 
of  real  estate  in  the  county;  but  it  shall,  in  no  instance,  except  as  provided 
in  subdivision  two  of  this  section,  change  the  aggregate  valuations  of  all  the 
tax  districts  from  the  aggregate  valuation  thereof  as  made  by  the  assessors. 

Subd.  2.  The  board  of  supervisors  in  any  county  of  the  state  having  a 
population  of  more  than  fifty-five  thousand  and  less  than  sixty  thousand 
inhabitants  according  to  the  federal  enumeration  next  preceding  the  passage 
of  this  act  and  which  adjoins  a  city  of  the  first  class  may,  in  its  discretion, 
when  examining  the  assessment  rolls  of  the  several  tax  districts  of  llic 
county,  as  above  provided,  exclude  from  the  tax  rolls  of  said  districts,  to 
be  prepared  by  said  board,  such  parcels  of  real  property  as  have  been  struck 
down  to  the  county  at  a  tax  sale  and  not  redeemed  as  provided  in  section 
one  hundred  and  fifty-two  of  this  act:  No  such  properties  shall  be  so  excluded 
from  said  tax  rolls  except  by  a  resolution  of  said  board  adopted  at  fin  annual 
meeting  by  a  vote  of  a  majority  of  the  members  thereof.  Whenever  such 
real  property  is  so  excluded  from  the  tax  rolls  by  the  board  the  total 
of  the  assessed  valuations  of  the  real  estate  of  the  several  tax  districts, 
as  the  same  appear  on  the  completed  tax  rolls,  shall  be  the  aggregate  valua- 
tion of  the  taxable  real  estate  in  the  county. 

Amended  by  chap.  447  of   1905. 

Commissioners  for  equalization  of  taxes,  see  chap.  820  of  1896. 

How  comparison  to  be  made. 

The  comparison  to  be  made,  in  arriving  at  a  result,  Is  not  between  the 
town  appealing  and  the  Residue  of  the  county,  as  an  entirety,  and  tha 
statute  does  not  so  provide;  but  between  the  appealing  town  and  the 
other  towns,  as  distinct  and  separate  organizations  and  divisions  of  the 
county.  People  v.  Hadley,  76  N.  Y.  337,  340. 

The  statute  relates  only  to  assessments  of  real  estate.    Id. 

Evidence  o2  value. 

We  think  it  quite  clear,  however,  that  such  price  is  not  in  any  view 
competent  evidence  of  value.  *  *  *  Prices  obtained  on  publio 
sales  are,  for  obvious  reasons,  considered  some  proof  of  the  value  of  the 
property  sold,  and  are  receivable  as  evidence  upoa  the  question  of  value. 
The  usual  method,  however,  of  proving  value  in  legal  proceedings  is  by  the 
testimony  of  witnesses,  expressing  their  opinions  under  oath  as  to  such 
value,  based  upon  their  knowledge  of  the  subject-matter,  and  familiarity 
with  the  circumstances  bearing  upon  the  question.  People  v.  McCarthy, 
102  N.  Y.  630,  638-9. 


§  51.  Description  of  real  property  of  nonresidents.— The  board1 
of  supervisors  of  each  county,  at  its  annual  meeting,  shall  exam- 
ine the  assessment-rolls  of  the  several  tax  districts,  and  shall 


KEW  YOKE  TAX  LAW.  ?5 

make  such  changes  in  tlie  descriptions  of  the  real  property  of 
nonresidents  as  may  be  necessary  to  render  such  descriptions 
sufficiently  definite  for  the  purposes  of  collection  of  taxes  by 
sale  thereof.  If  a  sufficiently  definite  description  can  not  be 
obtained  during  the  session,  the  board  shall  cause  the  same  to  be 
obtained  for  the  next  annual  session,  and  the  property  shall  not 
be  taxed  until  such  description  is  obtained,  and  shall  then  be 
taxed  for  the  year  so  omitted,  in  the  manner  provided  for  taxing 
omitted  lands. 

§  52.  Review  of  assessment  against  nonresident  owners  of 
rents  reserved. —  If  an  assessment  of  taxable  rents  shall  have 
been  made  against  any  person  in  any  tax  district  of  which  he 
is  not  an  actual  resident,  the  board  of  supervisors  of  the  county 
shall  have  the  same  power  and  authority  in  all  respects,  and  it 
shall  be  its  duty  to  correct  such  assessments  as  to  the  valuation 
of  such  rents  and  as  to  the  gross  amount  for  which  such  persons 
shall  be  assessed  therefor,  as  the  assessors  of  a  tax  district  have 
as  to  the  assessment  of  personal  property  of  an  actual  resident 
of  such  tax  district.  The  board  may  reduce  the  amount  of  any 
such  assessment,  if  necessary,  to  make  such  assessment  just 
when  compared  with  the  other  assessments  of  property  upon  such 
roll. 

§  53.  Correction  of  errors  by  board  of  supervisors. —  If  it  shall 
be  made  to  appear  to  the  board  of  supervisors  cf  any  county, 
upon  the  verified  petition  of  the  assessors  of  any  tax  district; 

First.  That  any  property  taxable  therein  has,  by  any  mistake 
in  transcribing  or  copying  the  assessment-roll  of  the  preceding 
year,  been  placed  on  the  assessment-roll  delivered  to  the  super- 
visor, at  a  valuation  less  than  actually  appearing  upon  the  origi- 
nal roll  signed  by  the  assessors,  such  board  shall  insert  in  the 
assessment-roll  of  the  current  year  an  assessment  of  the  property 
upon  the  valuation  equal  to  the  difference  between  the  actual 
valuation  made  by  the  assessors  and  the  amount  at  which,  by 
such  mistake,  the  property  was  placed  upon  the  roll  of  the  pre- 
ceding year,  and  tax  the  same  at  the  rate  per  centum  imposed 
upon  property  in  such  tax  district  in  the  year  in  which  the  mis- 
take occurred. 


76  NEW  YORK  TAX  I.ATV. 

Second.  That  any  taxable  property  therein  has  been  omitted 
from  the  assessment-roll  of  the  preceding  year,  such  board  shall 
place  the  same  on  the  roll  of  the  current  year  at  its  valuation 
for  the  preceding  year,  to  be  fixed  by  the  assessors  in  their 
petition,  and  shall  tax  the  same  at  the  rate  per  centum  of  the 
preceding  year. 

Third.  That  taxable  property  has  been  omitted  from  the  as- 
sessment-roll, for  the  current  year,  such  board  shall  place  the 
same  thereon  at  a  valuation  to  be  fixed  by  the  assessors  in  their 
petition,  and  shall  tax  the  same  at  the  rate  per  centum  of  the 
current  year. 

A  copy  of  the  petition  under  the  second  or  third  subdivision 
of  this  section,  with  a  notice  of  the  presentation  thereof  to 
the  board  of  supervisors,  shall  be  served  personally  on  the  per- 
son alleged  to  be  liable  to  taxation  for  the  land  omitted  from 
the  assessment-roll,  at  least  ten  days  before  the  meeting  of  the 
board  of  supervisors;  and  the  board  of  supervisors  shall  take 
no  action  on  such  petition,  unless  proof  of  the  personal  service 
of  such  petition  and  notice  be  made  to  them  by  affidavit.  The 
board  of  supervisors  shall  give  to  the  person  alleged  to  be  liable 
to  taxation  for  such  omitted  land,  an  opportunity  to  be  heard, 
and  on  such  hearing  and  review  the  board  of  supervisors  shall 
have,  as  to  such  omitted  property  all  the  powers  of  the  assessors 
of  a  tax  district  in  reviewing  and  correcting  the  assessment-roll. 
The  whole  amount  of  tax  levied  upon  land  or  property  omitted 
in  the  tax  levy  of  the  preceding  year  shall  be  deducted  from  the 
aggregate  of  taxation  to  be  levied  on  the  tax  district  for  the 
current  year  before  such  tax  is  levied. 

Board  of  supervisors  can  not  enter  omitted  property  in  roll. 

If  the  assessors  have  omitted  a  taxpayer,  or  an  item  of  property  liable  to 
taxation,  the  supervisors  can  not  remedy  the  omission  by  amending  the 
assessment-roll.  Nor  can  they  legitimately  take  the  fact  into  considera- 
tion, for  the  purpose  of  increasing  the  valuation  of  property  in  the  town  or 
•ward  where  the  omission  occurred.  An  ample  remedy  is  provided  by 
statute  for  an  omission  from  the  assessment-roll  of  land  or  property 
legally  liable  to  taxation.  People  v.  Hadley,  1  Abb.  N.  C.  441,  444. 

And  in  Marsh  v.  Bowen,  12  Abb.  N.  C.  1,  the  same  decision  was  made, 
and  the  supervisor  was  held  liable  in  trespass  for  property  sold  by  the 
collector,  that  had  been  so  entered  in  the  roll. 


YORK  TAX  LAW;  77 

§  54.  Reassessment  of  property  illegally  assessed. —  Whenever 
by  the  final  judgment  of  a  court  of  competent  jurisdiction,  it 
appears  to  the  board  of  supervisors  that  any  property  liable  to 
taxation  in  any  year  was  erroneously  or  illegally  assessed,  and 
that  by  reason  of  such  erroneous  or  illegal  assessment,  such 
property  did  not  become  subject  to  taxation  for  such  year,  the 
board  shall  place  the  same  on  the  roll  of  the  current  year  at  the 
valuation  thereof,  if  any,  fixed  by  the  assessors  for  such  pre- 
ceding year;  and  in  case  no  valuation  was  fixed  by  the  assessors, 
such  property  shall  be  assessed  by  the  board  at  such  valuation 
as  they  may  determine  for  the  preceding  year.  Before  fixing 
such  valuation,  the  board  of  supervisors  shall  give  to  the  owners 
of  such  property,  at  the  time  of  the  assessment  by  the  board,  a 
notice  of  at  least  five  days  and  an  opportunity  to  be  heard,  and 
on  such  hearing,  the  board  shall  have,  as  to  such  property,  all 
the  powers  of  the  assessors  of  a  tax  district  in  reviewing  and 
correcting  an  assessment-roll.  Such  property  shall  be  taxed  at 
the  rate  per  centum  of  such  preceding  year.  The  whole  amount 
of  tax  on  property  levied  in  pursuance  of  this  section  shall  be 
deducted  from  the  aggregate  of  taxation  to  be  levied  on  the  tax 
district  for  the  current  year,  before  such  tax  is  levied. 

§  55.  Levy  of  tax  by  supervisors. —  The  board  of  supervisors 
of  each  county  shall,  at  its  annual  meeting,  levy  the  taxes  for 
the  county,  including  the  state  tax,  upon  the  valuations  as  equal- 
ized by  it  and  estimate  and  set  down  in  a  separate  column  in  the 
assessment-roll  of  each  tax  district  therein,  opposite  to  the 
sums  set  down  as  the  valuation  of  real  and  personal  property 
or  property  of  incorporated  companies  or  of  the  taxable  rents 
reserved,  the  sum  to  be  paid  as  a  tax  thereon,  including  the 
state  tax,  as  fixed  by  the  comptroller.  Such  assessment-roll 
shall,  when  the  warrant  is  annexed  thereto,  become  the  tax-roll 
of  the  tax  district,  and  a  copy  thereof  shall  be  delivered  to  the 
proper  supervisor,  who  shall  deliver  it  to  the  clerk  of  the  proper 
city  or  town  to  be  kept  by  him  for  its  use. 

§  56.  Tax-roll  and  collector's  warrant.— On  or  before  Decem- 
ber fifteenth,  in  each  year,  the  board  of  supervisors  shall  annex 


78  NEW  YORK  TAX  LAW. 

to  the  tax-roll  a  warrant  under  the  seal  of  the  county,  signed  by 
the  chairman  and  clerk  of  the  board,  commanding  the  collector  of 
each  tax  district,  to  whom  the  same  is  directed,  to  collect  from  the 
several  persons  named  in  said  roll  the  several  sums  mentioned  in 
the  last  column  thereof  opposite  their  respective  names,  except  taxes 
upon  the  shares  of  stock  of  banks  and  banking  associations,  on  or 
before  the  first  day  of  the  following  February,  and  further  command- 
ing him  to  pay  over  on  or  before  that  date,  all  moneys  so  collected, 
appearing  on  said  roll,  to  the  treasurer  of  the  county,  if  he  be  a 
collector  of  a  city  or  a  division  thereof,  or  if  he  be  a  collector  of  a 
town: 

1.  To  the  commissioners  of  highways  of  the  town,  such  sum 
as  shall  have  been   raised  for  the  support  of  highways  and 
bridges  therein. 

2.  To  the  overseers  of  the  poor  of  the  town,  such  sum  as 
shall  have  been  levied,  to  be  expended  by  such  overseers  for  the 
suuport  of  the  poor  therein. 

3.  To  the  supervisor  of  the  town,  all  of  the  moneys  levied 
therein,  to  defray  any  other  town  expenses  or  charges. 

4.  To  the  treasurer  of  the  county,  the  residue  of  the  money; 
so  to  be  collected. 

If  the  law  shall  direct  the  taxes  levied  for  any  local  or  special 
purpose  in  a  city  or  town,  to  be  paid  to  any  person  or  officer 
other  than  those  named  in  this  section,  the  warrant  shall  be 
varied  so  as  to  conform  to  such  direction.  The  warrant  shall 
authorize  the  collector  to  levy  such  taxes  by  distress  and  sale, 
in  case  of  nonpayment.  The  corrected  assessment-roll,  or  a  fair 
copy  thereof,  shall  be  delivered  by  the  board  of  supervisors  to 
the  collector  of  the  tax  district  on  or  before  December  fifteenth, 
in  each  year. 

Am'd  by  ch.  158  of  1901. 

Am'd  also  by  ch.  550  of  1901.     In  effect  April  25,  1901. 
Effect  of  delay. 

The  delay  does  not  Invalidate  the  warrant  The  statute  Is  directory. 
Bradley  v.  Ward,  58  N.  Y.  401,  408. 

Assessor's  affidavit  need  not  be  attached  to  copy  of  roll. 

The  warrant  and  roll  constitutes  the  process,  and  there  Is  nothing  In 
the  statute  requiring  such  corrected  assessor  nt-roll,  especially  when  a  copy 
Is  used,  to  contain  the  affidavit  or  a  copy  of  it.  Id.  40G.  See  Supervisors  v. 
Belts,  6  N.  Y.  Supp.  934;  11  N.  Y.  392;  2  id.  473;  53  id.  401;  72  id.  G14;  114  id. 
58G;  2  Hun,  499;  30  id.  010;  30  Barb.  60S;  16  id.  653. 


YORK  TAX  LAW.  79 

Warrant  and  roll  must  be  complete  and  valid  on  their  face  to  protect 
the  collector. 

The  warrant  and  roll  constitute  a  process  in  the  nature  of  an  execution, 
and  must  be  construed  together,  and  the  defect  of  jurisdiction  in  this 
case  being  apparent  on  the  face  of  the  instrument,  it  was  no  protection  to 
the  collector.  Van  Rensselaer  v.  Whitbeck,  7  Is7.  Y.  517. 

If  the  supervisors  have  exceeded  their  powers  or  acted  without  jurisdic- 
tion in  imposing  the  tax  upon  the  plaintiff  and  in  issuing  a  warrant  for  its 
collection,  they  are  liable  as  trespassers.  Their  powers  and  jurisdiction  in 
the  assessment  and  collection  of  taxes  are  strictly  statutory  and  a  strict 
adherence  to  the  law  is  necessary  to  sustain  their  acts  and  protect  them 
from  liability.  *  *  *  The  affidavit  made  a  part  of  the  assessment-roll 
delivered  to  the  collector  with  the  warrant,  and  as  it  disclosed  the  want  of 
jurisdiction  in  the  board  of  supervisors  to  act,  the  process  furnished  no 
protection  to  that  officer.  Westfall  v.  Preston,  49  N.  Y.  349,  353,  355. 

In  Stroud  v.  Butler,  18  Barb.  327,  the  warrant  directed  the  school  col- 
lector to  collect  five  per  cent,  fees  upon  the  whole  amount  assessed.  The 
court  say:  "  This,  I  am  inclined  to  think,  was  an  excess  of  authority  on 
the  part  of  the  trustees,  and  that  the  warrant  was,  therefore,  no  protection 
to  the  defendant  (the  collector),  as  the  irregularity  was  apparent  on  the 
face  of  the  warrant." 

Collector  is  protected  if  warrant  and  roll  are  legal  on  their  face. 

There  was  nothing  upon  the  face  of  the  papers  to  notify  the  collector  of 
the  alleged  illegality,  and  hence  it  was  his  duty  to  execute  the  warrant,  and 
it  is  well  settled  that  he  would  be  protected  in  doing  so.  L.  S.  &  M.  S. 
Ry.  Co.  v.  Roach,  80  N.  Y.  339,  342.  See  Troy  &  Lansingburgh  R.  R.  Co.  v. 
Kane,  72  id.  614;  The  Niagara  Elevating  Co.  v.  McNamara,  50  id.  653; 
Norris  v.  Jones,  81  Hun,  304. 

The  roll  must  L~  complete  when  warrant  is  signed  by  the  supervisors, 
and  can  not  be  changed  after  that. 

In  Bellinger  v.  Gray,  51  N.  Y.  610,  when  the  warrant  was  signed  certain 
assessments  were  left  blank,  which  it  was  understood  the  supervisor  of 
that  town  was  to  fill  in,  which  he  did.  The  court  say:  "  The  warrant 
that  is  to  be  issued  must  be  annexed  to  the  assessment-roll,  as  com- 
pleted, or  to  a  fair  copy  thereof;  and  it  is  without  meaning  and  incapable 
of  execution  unless  so  annexed.  *  *  *  It  appears  to  be  a  necessary 
result  of  the  several  requirements  made  of  the  board,  that  the  assessment- 
roll  and  warrant  in  question  were  neither  of  them  such  documents  as  the 
law  required  when  they  passed  from  the  board  and  made  it  incumbent  on 
them  to  deliver  to  the  collectors.  *  *  *  They  had  not  fixed  the  "  cor- 
rected valuation  of  real  property,"  or  inserted  the  "  total  of  real  and  per- 
sonal property,"  or  extended  the  tax  thereon.  All  this  was  done  by  the 
defendant,  Gray,  and  he  had  no  legal  authority  to  do  it.  It  could  be  done  only 
by  the  board  of  supervisors  in  corporate  meeting  duly  convened,  and  the  power 
was  not  and  could  not  be  delegated. 

See  also  Xe-Ha-Sa-Xe  Park  Ass'n  v.  Lloyd,  7  App.  Div.  359. 


b(J  NEW  YOEK  TAX  LAW. 

"When  replevin  can  be  maintained  against  collector. 

The  remedy  afforded  the  individual  by  law  in  this  State  whose 
property  is  seized  to  satisfy  a  tax  levied  under  an  unconstitutional  law, 
or  levied  without  authority  or  jurisdiction  to  levy  it,  is  clear.  He  may 
bring  replevin  for  his  property  seized  to  satisfy  such  tax,  or  he  may,  in 
a  proper  action,  make  the  collector,  or  those  under  whose  direction  he 
acts,  personally  liable  for  the  damages  resulting  to  him  by  reason  of 
such  unlawful  seizure.  Norris  v.  Jones,  81  Hun,  304,  308. 

A  tax  warrant,  regular  on  its  face,  issued  for  the  collection  of  a  tax 
levied  under  such  erroneous  assessment,  would  afford  protection  to  the 
office*  serving  it,  while  a  tax  warrant  issued  for  the  collection  of  a  tax 
levied  under  unconstitutional  law  or  without  authority  of  law,  would 
afford  no  protection  whatever.  Id. 

Defendant  being  a  public  officer,  and  justifying  under  a  warrant  regular 
on  its  face,  and  in  its  recitals  and  commands  prima  facie  authorized  and 
legal,  was  protected.  The  Troy  &  L.  Co.  v.  Kane,  72  N.  Y.  614. 

The  tax  receiver  was  not  bound  to  inquire  whether  the  taxes  were 
legally  assessed.  He  was  justified  by  the  commands  of  the  warrants  in 
proceeding  to  issue  his  warrants  for  the  collection  of  the  taxes  specified 
in  the  tax-rolls,  in  case  of  their  nonpayment  after  due  notice.  Woolsey  v. 
Morris,  96  N.  Y.  311,  315. 

If  the  collector  seizes  the  property  of  A.  to  satisfy  the  tax  of  B.,  A.  can 
maintain  an  action  of  replevin  for  its  recovery.  L.  S.  &  M.  S.  Ry.  Co.  v. 
Roach,  80  N.  Y.  339,  343. 

When  replevin  will  not  He. 

The  laws  seem  to  be  quite  uniform  in  all  the  States  that  goods  seized 
on  legal  process  for  the  collection  of  a  tax  by  a  tribunal  having  jurisdic- 
tion of  the  subject-matter  and  of  the  person  can  not  be  retaken  from  the 
officer  by  a  writ  of  replevin,  even  though  the  warrant  may  have  been 
issued  erroneously  or  irregularly.  Norris  v.  Jones,  above. 

There  was  nothing  upon  the  face  of  the  papers  to  notify  the  collector  of 
the  alleged  illegality,  and  hence  it  was  his  duty  to  execute  the  warrant, 
and  it  is  well  settled  that  he  would  be  protected  in  doing  so.  And 
the  property  which  he  could  take  by  virtue  of  such  a  warrant  could  not  be 
taken  from  him  in  such  an  action  as  this.  L.  S.  &  M.  S.  Ry.  Co.  v.  Roach, 
above. 

Collector  can  not  seize  property  transiently  upon  the  land  taxed. 

Without  attempting  to  define  the  precise  reach  of  this  law,  I  am  of  the 
opinion  it  was  not  intended  to  apply  to  the  case  of  property  transiently 
upon  the  land  taxed  and  in  the  possession  of  the  owner  for  his  own  pur- 
poses; and  that  the  collector,  in  such  case,  can  not  by  virtue  of  his  war- 
rant lawfully  take  the  property  from  the  owner's  possession  for  the 
purpose  of  satisfying  a  tax  for  which  he  is  in  no  way  liable.  Id.  344. 


YOKE  TAX  EAW.  81 

Collector's   authority  limited. 

By  bis  warrant,  if  necessary  to  obtain  payment,  he  was  authorized  to 
levy  upon  the  goods  of  the  persons  named.  No  other  authority  was  con- 
fided to  him.  This  authority  is  special  and  exceptional.  It  must  be 
pursued  according  to  its  terms.  *  *  *  But  he  had  no  authority  to  levy 
upon  the  goods  of  another  person  to  make  this  sum.  *  *  *  He  probably 
had  no  authority  to  make  such  levy  and  sale,  even  with  the  consent  of 
such  other  person.  *  *  *  His  authority  was  limited  to  two  precise 
acts;  first,  to  receive  a  voluntary  payment;  second,  if  such  payment  was  not 
made,  to  levy  and  sell  the  goods  of  the  persons  named  in  the  tax  list. 
First  Nat.  Bk.  of  Sandy  Hill  v.  Fancher,  48  N.  Y.  524,  526. 

"When  payment  not  voluntary. 

The  plaintiff  laid  a  package  of  money  on  his  desk  and  forbade  the  col- 
lector to  take  it,  claiming  that  his  warrant  was  not  right.  The  collector 
levied  upon  it.  The  court  held  the  warrant  was  illegal,  and  say:  "  There 
is  no  color  or  ground  for  saying  that  the  plaintiff  made  a  voluntary  pay- 
ment of  the  money  taken  by  the  collector.  The  whole  course  of  proceed- 
ing shows  not  only  that  it  was  not  such,  but  that  he  expressly  forbade  the 
taking,  and  notified  the  collector  that  he  would  be  held  responsible 
therefor.  Bellinger  v.  Gray,  51  N.  Y.  610,  620. 

Construction  of  statute  as  to  possession  of  goods. 

Each  individual  in  the  community  has  notice  of  the  law,  and  is  pre- 
sumed to  understand  that  if  his  chattels  are  by  his  consent  or  permission 
in  the  possession  of  another,  they  can  be  taken  for  a  tax  against  the  per- 
son in  possession.  The  law  was  probably  framed  to  prevent  fraud  and 
collusion,  and  disputes  as  to  title,  and  each  individual  in  the  community 
may  be  assumed  to  have  consented  that  his  property  shall  be  subject  to 
the  right  of  the  State  in  this  way  to  enforce  the  power  of  taxation.  Hersee 
v.  Torter,  100  N.  Y.  403,  410. 

As  between  the  owner  of  the  property  seized  and  the  person  taxed,  the 
latter  ought  to  have  paid  the  tax,  and  we  see  no  reason  to  doubt  that  if 
payment  is  enforced  out  of  another's  property  in  his  possession,  the  true 
owner  has  a  remedy  against  the  person  who  ought  to  have  paid  it.  Id.  410. 

Owner  forbidding  sale  is  no  excuse  for  collector  not  to  sell. 

In  this  case  it  appeared  that  the  defendant  had  ample  property  from 
•which  the  collector  could  have  collected  the  tax,  and,  hence,  he  was  not 
justified  in  returning  the  warrant  uncollected.  He  had  an  actual  levy  on 
the  property.  We  do  not  regard  the  fact  that  defendant  forbade  the  sale 
as  an  excuse  for  the  collector's  neglecting  to  perform  his  duty.  Crigstrom 
v.  McGregor,  74  Hun,  343,  346. 

Action  of  interpleader  where  collectors  of  adjoining  towns  have  war- 
rants for  tax  on  the  same  property. 

The  action  of  interpleader  was  well  brought.  *  *  *  Complete  justice 
is  done  by  bringing  both  claimants  before  the  court,  ordering  the  amount 

It 


82  NEW  YOKE  TAX  LAW. 

of  the  lawful  tax  to  be  paid  over  to  the  party  who  turns  out  to  be  In  the 
right,  restraining  the  rival  collector  from  further  proceedings,  and  declar- 
ing the  unauthorized  tax,  as  well  as  the  warrant  for  its  collection,  illegal 
and  void.  Dorn  v.  Fox,  61  N.  Y.  204,  268,  270. 

§  57.  Statement  of  taxes  upon  certain  corporations  by  clerk 
of  supervisors. —  The  clerk  of  each  board  of  supervisors  shall, 
within  five  days  after  the  tax  warrant  is  completed,  deliver  to 
the  county  treasurer,  a  statement  showing  the  names,  valuation 
of  property  and  the  amount  of  tax  of  every  railroad  corporation) 
and  telegraph,  telephone  and  electric-light  line  in  each  tax  dis- 
trict in  the  county,  and  on  refusal  or  neglect  so  to  do,  shall 
forfeit  to  the  county  the  sum  of  one  hundred  dollars,  to  be  sued 
for  by  the  district  attorney  in  the  name  of  the  county. 

§  58.  Statement  of  valuation  to  be  forwarded  to  comptroller. — 
The  clerk  of  each  board  of  supervisors  shall,  on  or  before  the 
second  Monday  in  December,  transmit  to  the  comptroller,  in  the 
form  to  be  prescribed  by  such  comptroller,  a  certificate  or  return 
of  the  aggregate  assessed  and  equalized  valuation  of  the  real 
and  personal  estate  in  each  tax  district  as  the  valuation  of  such, 
real  estate  has  been  corrected  by  such  board,  and  the  amount 
of  tax  assessed  thereon  for  town,  city,  school,  county  and  state 
purposes.  Also  the  names  of  the  several  incorporated  com- 
panies liable  to  taxation  in  such  county,  the  nature  of  their 
business,  the  amount  of  the  capital  stock  paid  in  and  secured1 
to  be  paid  in  by  each,  the  amount  of  real  and  personal  property) 
of  each  as  put  down  by  the  assessors,  or  by  it,  the  amount  of 
taxes  assessed  on  each,  and  the  amount  of  personal  property  on 
which  each  such  corporation  is  exempt  on  account  of  the  pay- 
ment of  state  taxes  on  its  capital.  In  the  city  of  New  York 
such  report  shall  be  made  by  the  clerk  of  the  board  of  aldermen, 
and  for  the  purpose  of  making  such  report  he  may  require  any) 
department  or  board  of  such  city  to  furnish  the  necessary 
information. 

§  59.  Abstract  of  warrant  to  be  furnished  county  treasurer. — 
On  or  before  the  twentieth  day  of  December  in  each  year,  the 
clerk  of  the  board  of  supervisors  shall  transmit  to  the  treasurer 
of  the  countv  an  abstract  of  the  tax-rolls,  stating  the  mines  of 


ITisw  YORE  TAX  LA\V.'  83 

the  collectors,  the  amount  of  money  which  each  is  to  collect,  the 
purpose  for  \vhich  it  is  to  be  collected,  and  the  persons  to  whom 
and  the  time  when  it  is  to  be  paid.  The  county  treasurer,  on 
receiving  such  account,  shall  charge  to  each  collector  the  amount 
to  be  collected  by  him. 

§  60.  Certain  errors  in  roll  to  be  corrected. — The  assessment  of  a 
non-resident  parcel  of  real  estate  in  the  resident  portion  of  the  roll, 
the  assessment  of  a  resident  parcel  of  real  estate  in  the  non-resident 
portion  of  the  roll,  an  error  in  the  name  of  the  owner  or  occupant 
or  the  assessment  of  a  parcel  of  real  estate  to  the  name  of  a  deceased 
person  or  to  his  estate,  shall  not  render  the  assessment  invalid  or 
render  the  tax  levied  on  the  valuation  of  said  real  estate  invalid. 
The  board  of  supervisors  of  each  county  may  at  any  time  before 
levying,  the  tax  as  provided  in  article  three  of  this  act,  at  the  request 
of  the  supervisor  of  the  tax  district  in  which  the  real  estate  is  situ- 
ated, correct  any  errors  which  may  Come  to  his  knowledge  in  the 
assessment  of  any  parcel  of  real  estate  in  his  district,  in  either, of  the 
cases  mentioned  in  this  section. 
Added  by  ch.  171  of  1902.  In  effect  March  15,  1902. 

AETICLE   IV. 
Collection  of  Taxes 

Section   70.  Notice  by  collector. 

70a.  Notice  to  nonresidents. 

71.  Collection  of  taxes. 

72.  Collection    of  taxes  assessed  against  stock  in  banks    and  banking 

associations. 

73.  Payment  of  taxes  by  railroad  and  certain  other  corporations. 

74.  Enforcement  of  tax  against  telegraph,  telephone  and  electric  light 

lines. 
7-").  Collection  of  taxes  on  rents  reserved. 

76.  Collection  of  unpaid  taxes  on  debts  owing  to  non-residents  of  the 

United  Slates. 

77.  Return  of  warrant  for  collection  of  taxes  on  debts  owing  to  non- 

residents;   neglect,  to  make  return. 

78.  Remedy  of  tenant  for  taxes  paid  by  him. 

79.  Payment  of  taxes  on  part  of  lot.    - 

80.  Payment  of  taxes  on  state  lands  in  forest  preserve. 

81.  Fees   of   collector. 

82.  Return  by  collector  of  unpaid  taxes. 

83.  Return  when  collection  has  been  enjoined. 

84.  Payment  of  moneys  collected. 

85.  Extension  of  time'  for  collection. 

86.  Appointment  of  collector  in  case  of  vacancy. 

87.  Wherf 'sheriff  shall  execute  collector's  warrant. 

88.  Satisfaction  of  collector's  bond. 

89.  Unpaid  tax  on  resident  real  property  to  be  reassessed. 

90.  Payment  to  creditors  of  the  county. 

91.  Payment  of  state  tax. 

92.  Accounts  of  county  treasurer  with  comptroller. 

93.  Losses  by  default  of  collector  or  treasurer. 

94.  Receipts  for  taxes. 

do.  Article,  how  applicable. 


84  NEW  YORK  TAX  LAW. 

§  70.  Notice  by  collector. — Every  collector,  upon  receiving  a  tax 
roll  and  warrant,  shall  forthwith  cause  notice  of  the  reception  thereof 
to  be  posted  in  five  conspicuous  public  places  in  the  tax  district, 
specifying  one  or  more  convenient  places  in  such  tax  district,  where 
he  will  attend  from  nine  o'clock  in  the  forenoon  until  four  o'clock 
in  the  afternoon,  at  least  three  days,  and  if  in  a  city,  at  least  five 
days,  in  each  week  for  thirty  days  from  the  date  of  the  notice,  which 
shall  be  the  date  of  the  posting  or  first  publication  thereof,  which 
days  shall  be  specified  in  such  notice,  for  the  purpose  of  receiving 
the  taxes  assessed  upon  such  roll.  The  collector  shall  attend  accord- 
ingly, and  any  person  may  pay  his  taxes  to  such  collector  at  the  time 
and  place  so  designated,  or  at  any  other  time  or  place.  In  a  city, 
the  notice  in  addition  to  being  posted  shall  be  published  once  in  each 
week,  for  two  weeks  successively,  in  a  newspaper  published  in  such 
city.  On  the  written  demand  of  a  non-resident  owner  of  real  prop- 
erty included  in  such  tax  roll,  and  the  payment  by  such  owner  to 
the  collector  of  the  sum  of  twenty-five  cents,  the  collector  shall 
within  twenty-four  hours  after  the  receipt  of  such  demand  mail' in  a 
postpaid  envelope  directed  to  such  non-resident  owner,  to  the  orders 
to  be  furnished  in  such  demand,  a  .statement  of  the  amount  of  taxes 
assessed  against  such  property  with  a  notice  of  the  dates  and  places 
fixed  by  him  for  receiving  taxes. 
Am'd  by  ch.  342  of  1899. 

§  70a.  Notice  to  non-residents.— A  person  who  is  the  owner  of,  or 
liable  to  assessment  for,  an  interest  in  real  property  situated  and  liable  to 
assessment  and  taxation  in  a  town  in  which  he  is  not  actually  a  resident  may 
file  with  the  town  clerk  of  such  town  a  notice  stating  his  name,  residence 
and  post-office  address,  a  description  of  the  premises  sufficient  to  identify 
the  same,  and  if  situated  in  a  village  or  school  district,  the  name  of  such 
village  and  number  and  designation  of  such  school  district.  The  town  cleric 
shall,  within  five  days  after  the  delivery  of  the  warrants  for  the  collection 
of  taxes  in  such  tax  districts,  furnish  to  the  collectors  of  the  town,  and  the 
collector  of  each  village  and  school  district  in  which  such  real  property  is 
situated,  and  such  collectors  shall  within  such  time  apply  for,  a  transcript 
of  all  notices  so  filed,  and  such  collectors  shall  within  five  days  after  the 
receipt  of  such  transcripts  mail  to  each  .person  filing  such  notice,  at  the  post- 
office  address  stated  therein,  a  statement  of  the  amount  of  taxes  due  on  said 
property.  Upon  the  filing  of  such  notice  the  town  clerk  shall  be  entitled  to 
receive  a  fee  of  one  dollar  from  the  person  offering  such  notice,  which  shall  be 
in  full  for  all  services  rendered  hereunder. 

Added  by  ch.  338  of  1903.     In  effect  May  6,  1903. 

§  71.  Collection  of  taxes.— After  the  expiration  of  such  period  of  thirty 
days,  the'  collector  shall  call,  at  least  once,  on  every  person  taxed  upon  such 
roll,  whose  taxes  are  unpaid,  at  his  usual  place  of  residence,  if  he  is  an 
actual  inhabitant  of  such  tax  district,  and  demand  payment  of  the  taxes 
charged  to  him  on  his  property.  If  any  person  shall  neglect  or  refuse  to  pay 
any  tax  imposed  on  him,  the  collector  shall  levy  upon  any  personal  property 
in  the  county  belonging  to  or  in  the  possession  of  any  person  who  ought  to 
pay  the  tax,  and  cause  the  same  to  be  sold  at  public  auction  for  the  pay- 
ment of  such  tax,  and  the  fees  and  expenses  of  collection ;  and  no  claim  of 
property  to  be  made  thereto  by  any  other  person  shall  be  available  to  prevent 
such  sale.  Public  notice  of  the  time  and  place  of  sale  of  the  property  to  be 
sold  shall  be  given  by  posting  the  same  in  at  least  three  public  places  in  the 
tax  district  where  the  sale  is  to  be  made,  at  least  six  days  previous  thereto. 
If  the  proceeds  of  such  sale  shall  be  more  than  the  amount  of  such  tax,  the 
fees  of  the  collection  and  the  expenses  of  the  sale,  the  surplus  shall  be  paid 


YORK  TAX  LAW.  85 

to  the  person  against  whom  the  tax  was  assessed.  If  any  other  person  shall 
claim  the  surplus,  on  the  ground  that  the  property  sold  belonged  to  him,  and 
such  claim  be  admitted  by  the  person  for  the  payment  of  whose  tax  the  sale 
was  made,  such  surplus  shall  be  paid  to  such  other  person.  If  such  claim 
be  contested  by  the  person  for  the  payment  of  whose  tax  the  property  was 
sold,  such  surplus  shall  be  paid  over  by  the  collector  to  the  supervisor  of  the 
town,  who  shall  retain  the  same  until  the  rights  of  the  parties  thereto  shall 
be  determined  by  due  course  of  law,  or  by  agreement  in  writing  made  by 
them  and  filed  with  the  supervisor.  The  collector  upon  payment  of  the  taxes 
.shall  state  in  the  column  of  the  tax  roll  provided  therefor,  the  date  of  such, 
payment,  and  shall  write  his  name  after  such  date. 
Amended  by  ch.  159  of  1901.  In  effect  March  22,  1901. 

Any  personal  property  can  be  levied  upon  and  sold,  except  that; 

The  pay  and  bounty  of  a  noncommissioned  officer,  musician  or  private, 
in  the  military  or  naval  service  of  the  United  States,  or  of  the  State  of 
New  York;  a  land  warrant,  pension,  or  other  reward,  heretofore  or  here- 
after granted  by  the  United  States,  or  by  a  State,  for  military  or  naval 
services;  a  sword,  horse,  medal,  emblem,  or  device  of  any  kind,  presented, 
as  a  testimonial,  for  services  rendered  in  the  military  or  naval  service  of 
the  United  States,  or  a  State;  and  the  uniform,  arms,  and  equipments, 
which  were  used  by  a  person  in  that  service,  are  also  exempt  from  levy 
and  sale,  by  virtue  of  an  execution,  and  from  seizure  for  nonpayment  of 
taxes,  or  in  any  other  legal  proceeding.  Code  of  Civil  Procedure,  §  1393. 

The  possession  must  be  actual,  not  constructive. 

Oppressive  as  such  a  law  is,  it  should  be  construed  strictly,  and  no 
property  which  is  not  actually  in  possession  of  the  party  who  is  taxed 
should  be  held  liable  to  seizure.  Stockwell  v.  Veitch,  38  Barb.  G50,  G52. 

Selling  crops  for  tax  due  by  landowner. 

When  the  contract  is  simply  for  cropping  or  cultivating  the  land  on 
shares,  all  the  cases  agree  that  the  parties  become  tenants  in  common  of 
the  crops,  and  that  the  relation  of  landlord  and  tenant  does  not  exist. 
*  *  *  If  the  occupier  or  cultivator  is  to  pay  a  certain  quantity  of  grain 
or  other  article  *  *  *  then  he  is  a  tenant,  and  the  grain  or  hay  is  rent, 
and  the  landlord  has  no  interest  or  title  until  they  are  delivered  to  him 
as  rent  Dinehart  v.  Wilson,  15  Barb.  595,  597. 

Collector  can  only  sell  the  interest  of  the  tenant  in  common  who 
owes  the  tax. 

The  defendant  sold  the  entire  crop,  not  simply  Hookers  interest,  and  it 
is  now  insisted  that  this  made  him  a  trespasser  ab  initio,  and  Waddell  v. 
Cook,  2  Hill,  47,  and  Walsh  v.  Adams,  3  Denio,  125,  are  cited.  These 
cases  are  authorities  to  show  that  the  sheriff  makes  himself  a  trespasser 
if  he  assumes  to  sell  the  entire  property  upon  an  execution  against  one  of 
the  joint  owners.  And  the  court  held  that  the  same  rule  applied  to  col- 
lectors. Dinehart  v.  Wilson,  above. 

§  72.  Collection  of  taxes  assessed  against  stocks  in  banks 
«ind  banking  associations. —  Every  bank  or  banking  association 


86  NEW  YOKE  TAX  LAW. 

shall  retain  any  dividend  until  the  delivery  to  the  collector  of 
the  tax-roll  and  warrant  of  the  current  year,  and  within  ten  days 
after  such  delivery,  shall  pay  to  such  collector  so  much  of  such 
dividend  as  may  be  necessary  to  pay  any  unpaid  taxes  assessed 
on  the  stock  upon  which  such  dividend  is  declared.  In  case  the 
owner  of  such  stock  resides  in  a  place  other  than  where  the  bank 
or  banking  association  is  located,  the  same  power  may  be  exer- 
cised in  collecting  the  tax  so  assessed  as  is  given  in  case  a  per-, 
son  has  removed  from  a  tax  district  in  which  the  assessment  was 
made.  The  tax  so  assessed  shall  be  and  remain  a  lien  on  the 
shares  of  stock  against  which  it  is  assessed  till  the  payment  of 
such  tax,  and  if  the  stock  is  transferred  it  shall  be  subject  to 
such  lien.  The  collector  or  county  treasurer  may  foreclose  such 
lien  in  any  court  of  record,  and  collect  from  the  avails  of  the 
sale  of  the  stock  the  tax  assessed  against  the  same.  In  addi- 
tion thereto,  the  same  remedy  may  be  had  for  the  collection  of 
the  tax  on  such  shares  as  is  now  provided  by  law  for  enforcing 
payment  of  personal  tax  against  residents. 

See  Aetna  Ins.  Co.  v.  Mayor,  153  N.  Y.  331. 

Not  applicable  to  non-resident  owners  of  bank  stock.  City  of  New  York  v 
McLean,  57  App.  Div.  601;  688  8N.  Y.  Supp.  (102  St.  Rep.)  606. 

§  73.  Payment  of  taxes  by  railroad  and  certain  other  corpora- 
tions.—  Any  railroad,  telegraph,  telephone  or  electric-light  com- 
pany may,  within  thirty  days  after  receipt  of  notice  by  the 
county  treasurer  from  the  clerk  of  the  board  of  supervisors,  pay 
its  tax,  with  one  per  centum  fees,  to  the  county  treasurer,  who 
shall  credit  the  same  with  such  fees  to  the  collector  of  the 
tax  district,  unless  otherwise  required  by  law.  If  not  so  paid 
the  county  treasurer  shall  notify  the  collector  of  the  tax  dis- 
trict where  it  is  due,  and  he  shall  then  proceed  to  collect  under 
his  warrant.  Until  such  notice  from  the  treasurer  the  collector 
shall  not  enforce  payment  of  such  taxes,  but  may  receive  the 
same,  with  the  fees  allowed  by  law,  at  any  time. 

§  74.  Enforcement  of  tax  against  telegraph,  telephone  and 
electric-light  lines. —  Collection  of  tax  against  a  telegraph,  tele- 
phone or  electric-light  line  may  be  enforced  by  sale  of  the  instru- 
ments and  batteries  connected  with  such  line,  and  in  case  there 
is  not  sufficient  personal  property,  together  with  such  instru- 
ments aiid  batteries,  to  pay  such  tax  and  the  percentage  d»*.e 


YOKE  TAX  LAW.  87 

the  collector,  lie  shall  return  a  statement  thereof  to  the  county 
treasurer  as  other  unpaid  taxes  are  returned,  and  the  county 
treasurer  shall  proceed  to  sell  such  part  of  the  line  in  the  tax 
district  where  the  tax  was  levied  as  may  be  necessary  to  satisfy 
the  unpaid  taxes  and  percentage,  in  the  manner  now  provided  by 
law  for  the  sale  of  lands  on  execution,  and  upon  such  sale  shall 
execute  to  the  purchaser  a  conveyance  of  such  part  of  said  line, 
and  the  purchaser  shall  thereupon  become  the  owner  thereof. 
Nothing  herein  contained  shall  be  construed  to  prevent  collec- 
tion of  such  taxes  by  any  procedure  now  provided  by  law. 

§  75.  Collection  of  taxes  on  rents  reserved. —  If  any  tax  upon 
any  such  tax-roll  upon  rents  reserved  is  not  paid,  the  collector 
shall  collect  the  same  by  levy  and  sale  of  the  personal  property 
of  the  persons  against  whom  the  tax  is  levied,  which  may  be 
found  within  the  county.  If  no  sufficient  personal  property 
belonging  to  such  person  can  be  found  in  the  county,  the  collector 
shall  collect  such  tax  of  the  tenant  or  lessee  in  possession  of  the 
premises,  on  which  the  rent  is  reserved,  in  the  same  manner  as 
if  such  tax  had  been  assessed  against  such  tenant  or  lessee. 
Every  such  tenant  or  lessee  paying  any  such  tax,  or  of  whom  any 
such  tax  shall  be  collected,  shall  be  entitled  to  have  the  amount 
thereof,  with  interest,  deducted  from  the  amount  of  rent  reserved 
upon  such  premises,  which  may  be  due  or  may  thereafter  become 
due  thereon,  or  may  maintain  an  action  to  recover  the  same. 

§  7G.  Collection  of  unpaid  taxes  on  debts  owing  to  nonresi- 
dents of  the  United  States. —  If  it  shall  appear  by  the  return  of 
any  collector  that  any  tax  imposed  upon  a  debt  owing  to  a  per- 
son residing  out  of  the  United  States  remains  unpaid,  the  county 
treasurer  shall,  after  the  expiration  of  twenty  days  from  such 
return,  issue  his  warrant  to  the  sheriff  of  any  county  in  this 
state  where  any  debtor  of  any  such  nonresident  creditor  may 
reside,  commanding  him  to  make  of  the  real  and  personal  prop- 
erty of  such  nonresident  the  amount  of  such  tax,  to  be  specified 
in  a  schedule  annexed  to  the  warrant,  with  his  fees  and  the 
sum  of  one  dollar  for  the  expense  of  issuing  such  warrant,  and 
to  return  the  warrant  to  the  treasurer  issuing  the  same,  and  to 


88  NEW  YORK  TAX  LAW. 

pay  over  to  him  the  money  which  shall  be  collected  by  virtue 
thereof,  except  the  sheriff's  fees,  by  a  day  therein  to  be  specified 
within  sixty  days  from  the  date  thereof.  The  taxes  upon  several 
debts  owing  to  a  nonresident  shall  be  included  in  one  warrant. 
The  taxes  upon  several  debts  owing  to  different  nonresidents  may 
be  included  in  the  same  warrant,  and  the  sheriff  shall  be  directed 
to  levy  the  sum  specified  in  the  schedule  annexed,  upon  the  real 
and  personal  property  of  the  nonresidents,  respectively,  opposite 
to  whose  names,  respectively,  such  sums  shall  be  written,  with 
fifty  cents  for  the  expenses  of  the  warrant.  Such  warrant  shall 
be  a  lien  upon  and  shall  bind  the  real  and  personal  property  of 
the  nonresidents  against  whom  issued  from  the  time  an  actual 
levy  shall  be  made  upon  any  property  by  virtue  thereof,  and  the 
sheriff  to  whom  the  warrant  shall  be  directed  shall  proceed  upon 
the  same,  in  all  respects,  with  like  effect,  and  in  the  same  manner, 
as  prescribed  by  law,  in  respect  to  execution  against  property 
issued  upon  judgment  rendered  in  the  supreme  court,  and  shall 
be  entitled  to  the  same  fees  for  his  services  in  executing  the  same, 
to  be  collected  in  the  same  manner. 

§  77.  Return  of  warrant  for  collection  of  taxes  on  debts  owing 
to  nonresidents ;  neglect  to  make  return. —  If  any  sheriff  shall 
neglect  to  return  any  such  warrant  as  directed  therein,  or  to 
pay  over  any  money  collected  by  him  in  pursuance  thereof,  he 
shall  be  proceeded  against  in  the  supreme  court  by  attachment 
in  the  same  manner,  and  with  like  effect,  as  for  similar  neglect 
in  reference  to  an  execution  issued  out  of  the  supreme  court  in  a 
similar  action,  and  the  proceedings  therein  shall  be  the  same 
in  all  respects.  If  any  such  warrant  shall  be  returned  unsatisfied, 
wholly  or  partly,  the  county  treasurer  may  obtain  an  order  from 
a  judge  of  the  supreme  court  of  the  district,  or  a  county  judge  of 
the  county,  of  such  treasurer,  issuing  the  warrant,  requiring  such 
nonresident  or  any  person  having  property  of  such  nonresident 
or  indebted  to  him,  to  appear  and  answer  concerning  the  prop- 
erty of  such  nonresident.  The  same  remedies  and  proceedings 
may  be  had  in  the  name  of  such  county  treasurer  or  comptroller 
before  the  officer  granting  such  order,  and  with  a  like  effect,  as 
aie  provided  by  law  in  proceedings  against  a  judgment  debtor 


YORK  TAX  LAW.  89 

supplementary  to  execution  against  him,  returned  wholly  or  in 
part  unsatisfied.  The  expenses  of  a  county  treasurer,  and  such 
compensation  as  the  board  of  supervisors  may  allow  him  for  his 
services  under  this  section,  and  for  making  and  transmitting  to 
the  assessors  of  the  several  towns  of  his  county  an  abstract  or 
copy  of  the  statements  of  the  agents  of  nonresident  creditors, 
shall  be  a  county  charge. 

§  78.  Remedy  of  tenant  for  taxes  paid  by  him. —  If  a  tax  upon 
real  property  shall  have  been  collected  of  any  occupant  or  tenant, 
and  any  other  person,  by  agreement  or  otherwise,  ought  to  pay 
such  tax,  or  any  part  thereof,  such  occupant  or  tenant  shall  be 
entitled  to  recover,  by  action,  the  amount  which  such  person 
ought  to  have  paid;  or  to  retain  the  same  from  any  rent  due  or 
accruing  from  him  to  such  person  for  the  land  so  taypd. 

§  79.  Payment  of  taxes  on  part  of  lot. —  The  collector  shall 
receive  the  tax  on  part  of  any  lot,  piece  or  parcel  of  land  charged 
with  taxes,  provided  the  person  paying  such  tax  shall  furnish 
such  particular  specification  of  such  part,  and  in  case  the  tax  on 
the  remainder  thereof  shall  remain  unpaid  the  collector  shall 
enter  such  specification  on  his  return  to  the  county  treasurer, 
clearly  showing  the  part  on  which  the  tax  remains  unpaid, 
and  if  the  part  on  which  the  tax  shall  be  so  paid  shall  be  an 
undivided  share,  the  person  paying  the  same  shall  state  to  the 
collector  who  is  the  owner  of  such  share,  and  the  collector  shall 
enter  the  name  of  such  owner  on  his  account  of  arrears  of  taxes, 
and  such  share  shall  be  excepted  in  case  of  a  saJe  for  the  tax  on 
the  remainder. 

§  80.  Payment  of  taxes  on  state  lands  in  forest  preserve. —  The 
treasurer  of  the  state,  upon  the  certificate  of  the  comptroller  as 
to  the  correct  amount  of  such  tax,  shall  pay  the  tax  levied  upon 
state  lands  in  the  forest  preserve,  by  crediting  to  the  treasurer 
of  the  county  in  which  such  lands  may  be  situated,  such  taxes, 
upon  the  amount  payable  by  such  county  treasurer  to  the  state 
for  state  tax.  Ko  fees  shall  be  allowed  by  the  comptroller  to 
the  county  treasurer  for  such  portion  of  the  state  tax  as  is  so 
.paid. 

32 


90  NEW  Tons  TAX  LAW. 

§  81.  Fees  01  collector.  —  On  all  taxes  paid  within  thirty  days 
from  the  date  of  notice  that  he  has  received  the  roll,  the  col- 
lector shall  be  entitled  to  receive,  if  the  aggregate  amount  shall 
not  exceed  two  thousand  dollars,  two  per  centum,  and  otherwise 
one  per  centum,  in  addition  thereto.  On  all  taxes  collected  after 
the  expiration  of  such  period  of  thirty  days,  the  collector  shall  be 
entitled  to  receive  five  per  centum  in  addition  thereto.  The  col- 
lector shall  be  entitled  to  receive  from  the  county  treasury  two 
per  centum  as  fees  for  all  taxes  returned  to  the  county  treasury 
as  unpaid. 

Delinquent  nonresidents  must  pay  five  per  cent. 

There  is  no  valid  reason  why  an  owner  of  nonresident  land  should  bfr 
exempted  from  the  payment  of  the  five  per  cent,  more  than  any  other 
delinquent.  The  right  to  add  the  five  per  cent,  is  also  recognized.  [Over 
ing  v.  Foote,  43  N.  Y.  290;]  Colnian  v.  Shattuck,  62  N.  Y.  34S,  303. 

§  82.  Return  by  collector  of  unpaid  taxes. — Every  collector  who  makes 
and  delivers  to  the  county  treasurer  an  account  of  unpaid  taxes,  upon  the  tax- 
roll  annexed  to  his  warrant,  which  he  shall  not  have  been  able  to  collect,  veri- 
fied by  his  affidavit,  that  the  sums  mentioned  therein  remain  unpaid,  and  thai 
he  has  not,  upon  diligent  inquiry  been  able  to  discover  any  personal  property 
out  of  which  the  same  could  be  collected  by  levy  and  sale,  shall  be  credited  by 
the  county  treasurer  with  the  amount  of  such  account.  In  making  such  return 
of  unpaid  taxes,  the  collector  shall  add  thereto  five  per  centum  of  the  amount 
thereof.  In  case  such  tax  is  uncollected  upon  lands  assessed  to  a  resident  he 
shall  also  state  the  reason  why  the  same  was  not  collected.  Any  collector  who 
has  heretofore  failed  in  making  such  return  of  unpaid  taxes,  may  make  suci. 
return,  whether  his  term  of  office  has  expired  or  not,  verified  by  his  affidavit,  to 
the  county  treasurer  any  time  within  eight  years  after  such  failure  and  before 
the  lands  against  which  said  taxes  are  assessed,  are  advertised  for  sale  pur- 
suant to  this  act,  in  case  any  collector  shall  heretofore  or  hereafter  fail  to  add 
said  five  per  centum  the  county  treasurer  shall  add  the  aforesaid  five  per 
centum  of  the  amount  of  said  uncollected  tax  aforesaid.  Such  return  shall  be 
indorsed  upon  or  attached  to  said  roll,  and  shall  be  in  the  form  to  be  prescribed 
by  the  state  board  of  tax  commissioners.  Such  tax  and  percentage  may  be 
paid  to  the  county  treasurer  at  any  time  before  a  return  is  made  to  the  comp- 
troller. The  county  treasurer  in  counties  in  which  lands  are  sold  by  him  for 
the  non-payment  of  taxes,  is  hereby  authorized  to  incur  and  pay  for  such  ex- 
penses as  he  may  deem  necessary  for  the  examination  of  collector's  returns  and 
descriptions  of  property  to  be  sold  pursuant  to  this  act,  and  the  procurement 
of  proper  collector's  returns  and  the  examinations  and  procurement  of  matters 
and  facts  as  he  may  deem  necessary  to  make  a  valid  tax  sale  hereunder,  but 
such  expense  shall  not  exceed  the  amount  of  the  five  per  centum  added  a» 
aforesaid. 

Am'd  by  ch.  517  of  1901.     In  effect  April  24,  1901. 


KEW  YORK  TAX  LAW.  81 

Collector's  account  must  be  a  transcript  of  the  assessment-roll. 

I  am  also  of  opinion  that  the  return  of  the  collector  for  the  year  1828 
-was  insufficient.  He  was  required  to  deliver  to  the  county  treasurer  an 
account  of  the  taxes  mentioned  in  the  tax  list  annexed  to  his  warrant, 
which  remained  unpaid.  *  *  *  It  is  not  stated  that  the  account  is  a 
transcript  of  the  assessment-roll,  nor  that  the  figures  were  taken  from  the 
assessment-roll,  nor  that  the  sums  claimed  to  be  due  were  for  taxes  as- 
sessed against  the  property.  Id.  63. 

§  83.  Return  when  collection  has  been  enjoined. — Any  stay, 
lawfully  granted  by  any  court  of  record  by  injunction  or  other 
order  or  proceeding,  of  the  collection  of  any  tax  existing  at  the 
expiration  of  the  period  for  the  collection  of  the  tax  under  any 
warrant  or  process  in  the  hands  of  the  collector  or  other  officer 
for  the  collection  thereof,  or  existing  at  the  time  of  the  expiration 
of  the  trrm  of  office  of  the  collector  or  officer  holding  such  war- 
rant, shall  operate  as  an  extension  of  the  time  within  which  such 
collector  or  other  officer  may  collect  such  tax  until  such  stay  is 
terminated  and  for  the  period  of  thirty  days  thereafter.  As  to 
all  other  taxes  to  be  collected  under  any  such  warrant  or  process, 
the  collector  or  officer  holding  the  warrant  or  process  shall  make 
a  return  thereof  within  the  time  prescribed  by  law. 

§  84.  Payment  of  money  collected. —  Every  collector  shall, 
within  one  week  after  the  time  prescribed  in  his  warrant  for  the 
payment  of  the  moneys  directed  therein  to  "be  paid,  pay  to  the 
officers  and  persons  specified  therein,  the  sums  required  in  such 
warrant  to  be  paid  to  them  respectively.  The  officers  and  per- 
sons other  than  the  county  treasurer,  to  whom  any  such  money 
shall  be  paid,  shall  deliver  to  the  collector  duplicate  receipts 
therefor,  one  of  which  duplicates  shall  be  filed  by  the  collector 
with  the  county  treasurer  and  shall  entitle  him  to  a  credit  in  the 
books  of  the  county  treasurer  for  the  amount  therein  stated  to 
have  been  received,  and  no  other  evidence  of  such  paymen^  shall 
be  received  by  the  county  treasurer.  If  any  greater  amount  of 
taxes  shall  be  levied  in  any  town  than  the  town  charges  thereof, 
find  its  proportionate  share  of  the  state  taxes  and  county  charges, 
the  surplus  shall  be  paid  by  the  collector  to  the  county  treasurer, 
who  shall  place  it  to  the  credit  of  such  town,  and  it  shall  go  to 
the  reduction  of  the  tax  upon  the  town  for  the  succeeding  year. 


02  NEW  YORK  TAX  LAW. 

If  the  money  is  stolen  or  lost,  the  collector  must  pay  the  amount: 
himself. 

The  provisions  of  the  statute  seem  to  me  to  recognize  the  collector  of 
taxes  in  the  light  of  a  debtor  for  the  amount  of  the  taxes  directed  to  be 
collected,  and  to  provide  the  manner  in  which  that  obligation  is  to  be  dis- 
charged. *  *  *  Nothing  short  of  a  credit  or  payment,  in  my  judgment, 
amounts  to  the  performance  of  the  condition  of  the  bond.  *  *  *  The 
statute  imposes  a  definite  liability  on  the  collector  and  his  sureties  for  the 
omission  to  collect  and  pay,  and  whether  that  omission  is  the  result  of 
misfeasance  or  neglect,  unavoidable  accident,  or  felony  committed  by 
another,  I  do  not  think  it  furnishes  any  defense  to  the  action.  Muzzy  v. 
Shattuck,  1  Den.  233,  238. 

Immediately  upon  receipt  of  his  warrant  as  collector,  the  defendant, 
Tracy  became  a  debtor  to  the  county  of  Rensselaer,  in  the  sum  of 
$13,176.45.  The  statute  makes  it  the  duty  of  the  county  treasurer  to 
charge  to  the  collector  the  sums  to  be  collected  by  him  upon  the  warrant. 
*  *  *  This  indebtedness  could  be  discharged  in  one  of  two  modes  only: 
First,  by  producing  to  the  county  treasurer  a  duplicate  receipt  of  the 
officer  to  whom  the  collector  is  directed  to  pay  particular  sums  of  money; 
or,  second,  upon  his  affidavit  that  certain  taxes  remain  unpaid,  and  that, 
upon  diligent  inquiry,  he  has  been  unable  to  discover  any  property  belong- 
ing to  the  persons  charged  with  such  taxes,  whereof  he  could  levy  the 
same.  Fake  v.  Whipple,  39  N.  Y.  394,  397. 

Sureties  liable. 

When  it  was  proved  *  *  *  that  Tracy  had  not  accounted  for  the  sum 
with  which  he  stood  charged  in  one  of  these  two  modes,  he  was  in  default 
to  the  amount  so  failed  to  be  accounted  for.  When  a  warrant  had  been 
issued  to  the  sheriff  to  collect  that  amount  of  Tracy,  and  had  been  re- 
turned unsatisfied,  it  was  clear,  no  other  facts  being  established,  that  the 
defendants,  as  sureties,  *  »  *  were  liable  for  the  amount  thus  sought 
to  be  collected  of  him.  Id. 

The  collector  must  actually  collect,  and  pay  over  the  tax. 

Payment  by  the  treasurer  of  the  county  of  the  amount  due  to  the  State, 
can  not  inure  to  the  benefit  of  the  defendant.  The  collector  was  bound 
to  make  payment  to  the  treasurer.  With  his  duty  to  the  State,  the  col- 
lector had  no  connection  or  concern.  It  is  enough  that  he  has  not  col- 
lected and  paid  over  the  amount  of  his  warrant.  Jansen  v.  Ostrander, 
1  Cow.  670,  676. 

The  collector  must  pay  the  moneys  collected,  as  directed  by  the 
statute. 

The  town  collector  has  no  right  to  pay  off  claims  upon  the  county  In 
this  manner.  He  must  pay  all  the  money  which  he  collects  to  the 
county  treasurer,  except  in  those  cases  wherein  he  is  otherwise  directed 
by  statute.  Boyce  v.  Russell,  2  Cow.  444. 


NEW  YORK  TAX  LAW.  93 

If  warrant  void  on  its  face,  it  is  a  defense  in  action  tor  not  collect- 
Ing  tax  by  levy. 

If  he  pays  over  all  the  money  collected,  and  discovers  that  his  warrant 
is  fatally  defective  so  as  to  afford  him  no  protection,  it  seems  to  me  in  the 
highest  degree  unjust  to  hold  him  guilty  of  unfaithfulness  for  refusing 
to  enforce  collections  under  it.  Bradley  v.  Ward,  58  N.  Y.  401,  410. 

Where  the  collector  is  compelled  to  pay  a  tax  he  may  recover  it  back 
from  person  taxed. 

It  is  no  answer  to  the  plaintiff's  claim  to  say  that  he  might  have  ab- 
solved himself  from  his  obligation  by  stating,  under  oath,  his  inability  to 
collect  or  distrain.  As  the  pleadings  stand  it  is  to  be  assumed  that  such  a 
statement  could  not  have  been  truly  made,  and  if  the  plaintiff  might  have 
levied  upon  sufficient  property,  but  failed  to  do  so,  the  defendant  can 
not  profit  by  the  omission.  The  material  fact  is  that  the  defendant  has 
been  entirely  freed  from  his  debt  to  the  town,  owing  to  the  payment  of 
such  debt,  compulsorily,  by  the  plaintiff.  Ward  v.  Richardson,  1  Abb.  N.  C. 
449,  451. 

§  85.  Extension  of  time  for  collection. —  The  county  treasurer, 
upon  application  of  the  supervisor  of  any  town  or  common  coun- 
cil of  any  city  in  his  county,  may  extend  the  time  for  collection 
of  taxes  remaining  unpaid  to  a  day  not  later  than  May  first,  fol- 
lowing, in  case  the  collector  shall  pay  over  all  moneys  collected 
by  him  and  make  his  return  of  nonresident  taxes,  and  renew  his 
bond  in  a  penalty  twice  the  amount  of  the  taxes  remaining  uncol- 
lected,  approved  by  the  proper  officers  upon  filing  the  same,  as 
the  original  bond  is  required  to  be  filed,  and  delivering  a  certi- 
fied copy  thereof  to  such  treasurer.  Receivers  of  taxes  who  have 
filed  a  bond  as  required  by  statute  shall  not  be  required  to  renew 
their  bonds.  This  section  shall  not  affect  any  special  law  re- 
lating to  the  extension  of  time  for  the  collection  of  taxes,  nor  be 
construed  to  extend  the  time  for  the  payment  of  the  state  tax 
by  the  county  treasurer,  as  required  by  this  chapter. 

Provisions  of  "  The  County  Law." 

The  county  treasurer  may  extend  the  time  for  the  collection  of  taxes 
In  any  town  or  ward,  but  no  extension  shall  be  permitted  until  the  col- 
lector of  taxes  of  the  town,  city  or  ward  in  which  such  extension  shall  be 
asked  shall  pay  over  to  the  county  treasurer  all  the  taxes  collected  by 
him,  and  renew  his  undertaking  as  the  supervisor  of  his  town  shall  ap- 
prove, and  furnish  evidence  by  his  oath,  and  other  competent  testimony, 


94:  NEW  YOEK  TAX  LAW. 

If  any,  as  such  treasurer  shail  require,  that  he  has  been  unable,  for  cause 
stated,  to  collect  all  the  taxes  within  the  time  required  by  his  warrant; 
but  such  extension  shall  not  in  any  case  be  made  beyond  the  first  day  of 
April  in  any  year,  unless  ninety  per  cent,  of  such  taxes  shall  have  been 
collected  and  paid  over  to  him.  L.  1892,  chap.  680,  §  US. 

§  86.  Appointment  of  collector  in  case  of  vacanc}'. — 11  a 
person  chosen  to  the  office  of  collector  of  a  town  shall  refuse  to 
serve  or  be  disabled  from  entering  upon  or  completing  the  duties 
of  his  office  from  any  cause,  the  town  board  shall  forthwith 
appoint  a  collector  for  the  remainder  of  the  year,  who  shall  give 
the  same  undertaking,  be  subject  to  the  same  duties  and  pen- 
alties and  have  the  same  powers  and  compensation  as  the  col- 
lector in  whose  place  he  was  appointed.  The  supervisor  of  the 
town  shall  forthwith  give  notice  of  such  appointment  to  the 
county  treasurer.  Such  appointment  shall  not  exonerate  the 
former  collector  or  his  sureties  from  any  liability  incurred  by 
him  or  them.  If  a  warrant  shall  have  been  issued  by  the  board 
of  supervisors  before  the  appointment  of  a  collector  to  fill  a 
vacancy  or  before  the  appointment  of  a  collector  under  this 
section,  the  original  warrant,  if  obtainable,  shall  be  delivered  to 
the  collector  so  appointed  and  shall  give  him  the  same  powers 
as  if  originally  issued  to  him.  If  such  warrant  is  not  obtainable, 
a  new  one  shall  be  issued  by  the  chairman  and  clerk  of  the  board 
of  supervisors  of  the  county,  directed  to  the  collector  appointed, 
with  the  same  force  and  effect  as  if  originally  issued  to  him. 
Upon  any  such  appointment,  the  supervisor  of  the  town  or  ward, 
if  he  shall  deem  it  necessary,  may  extend  the  time  limited  for  the 
collection  of  taxes,  for  a  period  not  exceeding  thirty  days,  and 
forthwith  give  notice  of  such  extension  to  the  county  treasurer. 

§  8Y.  wnen  sheriff  shall  execute  collector's  warrant. —  If  the 
collector  of  any  tax  district  in  the  State  shall  neglect  or  refuse 
to  execute  an  official  bond  or  undertaking  as  required  by  law,  or 
the  supervisor  of  the  town  shall  refuse  or  neglect  to  approve 
and  file  the  same,  within  the  time  prescribed  by  law,  and  a  new 
collector  shall  not  have  been  appointed  within  ten  days  after  the 
time  when  such  bond  or  undertaking  should  have  been  filed,  the 
board  of  supervisors  shall  deliver  the  tax-roll  or  a  copy  thereof 


YOEK  TAX  LAW.  95 

•with  the  warrant  annexed,  to  the  sheriff,  who  shall  give  a  like 
undertaking  as  is  required  from  the  collector,  and  who  shall  then 
proceed  with  the  collection  of  the  taxes  levied  therein  in  like  man- 
ner as  collectors  are  authorized  by  law  to  do,  and  with  like  pow- 
ers and  subject  to  the  same  duties  and  obligations.  Every  such 
warrant  shall  require  all  payments  therein  specified  to  be  made 
by  the  sheriff  within  sixty  days  after  the  receipt  of  the  warrant 
by  him.  The  expense  of  the  collection  of  such  taxes  by  him,  if 
any,  over  and  above  the  fees  lawfully  chargeable  by  the  collector, 
shall  be  audited  by  the  board  of  supervisors  and  shall  be  a 
charge  upon  the  town. 

§  88.  Satisfaction  of  collector's  bond. —  Upon  the  settlement  of 
the  account  of  taxes  directed  to  be  collected  by  a  collector  in  any  town 
or  city,  except  in  the  city  of  Xew  York,  the  county  treasurer  shall,  if 
requested,  and  if  the  collector  shall  have  full}7  paid  over  or  duly  ac- 
counted for  all  the  taxes  which  he  was  by  law  to  collect,  give  to  such 
collector  or  any  of  his  sureties  a  written  certificate  of  such  settlement, 
duly  acknowledged  and,  upon  the  filing  thereof  in  the  office  of  the  clerk 
where  the  undertaking  is  recorded,  the  clerk  shall  enter  satisfaction  of 
such  undertaking  which  shall  thereby  be  discharged,  except  that  in 
counties  containing  cities  of  the  first  class  such  satisfaction  when  so 
entered  shall  only  discharge  the  lien  of  said  bond  or  undertaking  upon 
the  real  estate  of  the  collector  and  his  sureties,  but  the  liability  of  thy 
collector  and  his  sureties  upon  such  bond  or  undertaking  for  a  failure 
upon  the  part  of  such  collector  to  pay  over  moneys  collected  by  him 
shall  he  in  no  wise  impaired. 

Am'd  by  ch.  321  of  1899. 

§  89.  Unpaid  taxes  on  resident  real  property  to  be  reassessed. — 
When  the  tax  on  any  real  property,  not  assessed  as  non-resident,  is  re- 
turned as  unpaid  and  so  remains,  the  county  treasurer  shall  immediately 
deliver  a  transcript  thereof  to  the  supervisor  of  the  tax  district  in  which 

such  tax  was  assessed.  Such  supervisor  shall,  if  in  his  power,  within 
thirty  days  thereafter  cause  an  accurate  description  of  such  real  prop- 
erty to  be  made  and  returned  to  said  treasurer  with  the  correct  amount 
of  taxes  thereon,  each  kind  of  tax  heing  stated  separately,  and  if  neces- 
sary, he  may  cause  a  survey  and  map  of  any  of  said  real  property  1 
made  and  the  expense  of  such  survey  and  map  on  or  for  each  lot  or 
parcel  shall  be  returned  to  said  treasurer,  and  be  a  legal  charge  upoTi 
such  real  property  and  he  collected  with  the  taxes  thereon.  The  amount 
of  such  tax  shall  hear  interest  at  the  rate  of  eight  per  centum  per 
annum  from  the  first  day  of  February  until  paid,  or  until  the  sale  of 
such  property  to  satisfy  such  tax  by  the  county  treasurer,  or  if  the 
property  is  located  in  a  county  emhracing  a  portion  of  the  forest  pre- 
serve until  the  return:;  of  such  unpaid  tax  to  the  comptroller.  And 
such  real  property  and  the  tax  thr-reon  shall  he  regarded  "for  all  pur- 
poses of  assessment,  collection  r.rul  s^le  as  non-rtvir.ent  and  subject  to 


96  NEW  YORK  TAX  LAW. 

all  the  provisions  of  the  tax  law  in  relation  to  non-resident  real  prop- 
erty and  non-resident  taxes. 

Unpaid  taxes  of  a  resident  of  a  village  are  not  liens  unless  assessed  against 
the  land  itself  each  year.  Greenfield  v.  Beaver,  30  Misc.  366. 

§  90.  Payment  to  creditors  of  the  county. — Each  county  treasurer 
shall  pay  to  the  creditors  of  the  county  from  the  moneys  paid  to  him 
by  the  collectors  of  taxes  of  the  several  towns  therein,  such  sums  and  in 
such  manner  as  the  board  of  supervisors  of  the  county  direct. 

§  91.  Payment  of  state  tax. — The  comptroller  shall  charge  each 
county  treasurer  with  the  amount  of  the  state  tax  levied  on  his  county, 
except  the  tax  for  schools,  crediting  him  with  his  fees,  if  any,  but  no 
fees  shall  be  allowed  by  the  comptroller  for  such  portion  of  the  state- 
tax  as  is  credited  by  him  for  unpaid  nonresident  taxes.  The  county 
treasurer  of  each  county  shall,  after  retaining  his  fees  thereon,  at  the 
rate  of  one  per  centum  thereof,  which  shall  not,  however,  in  any  case 
exceed  fifteen  hundred  dollars,  for  all  taxes  for  state  purposes,  includ- 
ing schools,  pay  the  state  tax  to  the  treasurer  of  the  state,  as  follows : 
One-third  of  the  state  tax  exclusive  of  the  state  tax  for  schools,  on  or 
before  the  fifteenth  day  of  February,  one-third  thereof  on  or  before  the 
fifteenth  day  of  April,  and,  unless  otherwise  provided  by  law,  the  bal- 
ance thereof  on  or  before  the  fifteenth  day  of  May,  in  each  year,  and 
notify  the  comptroller  of  such  payment.  Whenever  the  state  tax  for 
schools,  payable  by  any  county  shall  exceed  the  apportionment  to  such 
county  of  state  school  moneys  as  made  by  the  state  superintendent  of 
public  instruction,  in  accordance  with  the  provisions  of  the  consoli- 
dated school  law,  such  excess  shall  be  paid  by  the  treasurer  of  such 
county  to  the  treasurer  of  the  state  on  or  before  the  fifteenth  day  of 
March  in  each  year  and  such  treasurer  shall  notify  the  state  superin- 
tendent of  public  instruction  of  such  payment.  If  there  are  not  suffi- 
cient funds  in  the  county  treasury  standing  to  the  credit  of  any  town 
to  pay  the  state  tax  chargeable  thereto,  the  treasurer  shall  borrow  suffi- 
cient money  upon  the  credit  of  the  county  and  charge  the  same  against 
such  town  with  interest  thereon  until  the  same  is  paid.  If  any  county 
treasurer  shall  not  pay  over  the  state  tax  including  state  tax  for  schools 
as  herein  directed,  the  comptroller  shall  charge  on  all  sums  withheld 
such  rate  of  interest  as  shall  be  sufficient  to  repay  all  expenditures  in- 
curred by  the  state  in  borrowing  money  equivalent  to  the  amount  so 
withheld,  and  such  additional  rate  as  he  shall  deem  proper,  not  exceed- 
ing ten  per  centum,  from  the  dates  hereinbefore  provided  for  such 
payments  in  each  year,  which  shall  be  regarded  as  funds  in  the  hands 
of  the  county  treasurer  belonging  to  the  state  and  for  which  his  sure- 
ties and  county  shall  be  liable.  The  fees  of  the  county  treasurer 
for  collecting  and  paying  over  the  school  tax  shall  be  allowed  and  paid 
by  the  superintendent  of  public  instruction. 

Am'd  by  ch.  361  of  1898.     In  effect  April  20,  1898. 
Am'd  by  ch.  378  of  1902.     In  effect  April  7,  1902. 


NEW  YORK  TAX  LAW.  97 

§92.  Accounts  of  county  treasurer  with  comptroller. — The  comp- 
troller shall  state  annually  on  June  first,  the  account  of  each  county 
treasurer,  and  if  any  part  of  a  state  tax  is  unpaid  at  that  date,  the 
comptroller  shall  transmit  by  mail  to  the  county  treasurer  a  copy  of 
such  accounts  and  a  requisition  that  he  must  pay  the  balance  due  the 
state1  within  thirty  days,  and  if  the  tax  is  not  paid  within  such  time, 
the  comptroller  shall,  unless  he  is  satisfied  by  due  proof  that  the  treas- 
urer has  not  received  such  balance,  and  has  used  due  diligence  in  col- 
lecting the  same,  forthwith  deliver  a  copy  of  the  account  to  the  attor- 
ney-general, who  shall  take  the  necessary  proceedings  to  collect  the 
same  of  the  county  treasurer  or  his  sureties  or  otherwise,  with  interest 
as  provided  by  the  last  preceding  section.  The  comptroller  may  also, 
in  his  discretion,  direct  the  board  of  supervisors  of  the  county  to  in- 
stitute the  necessary  proceedings  on  the  undertaking  of  such  county 
treasurer  and  his  sureties.  The  comptroller  shall  also  transmit  to  the 
board  of  supervisors  on  or  before  October  tenth,  a  statement  of  account 
between  his  office  and  the  county  treasurer. 

§  93.  Losses  by  default  of  collector  or  treasurer. — All  losses  sus- 
tained, and  all  deficiencies  in  any  taxes,  or  in  the  payments  to  be  made 
therefrom,  by  reason  of  the  default  of  any  collector,  shall  be  charge- 
able to  the  town,  or  city  of  which  he  is  collector.  If  occasioned  by  the 
default  of  the  treasurer  of  any  county  in  the  discharge  of  his  official 
duties,  such  losses  shall  be  chargeable  to  such  county.  Any  judg- 
ment against  such  treasurer  for  any  such  loss  or  deficiency  on  account 
of  the  state  tax  upon  which  an  execution  shall  have  been  issued  and  re- 
turned unsatisfied  shall  be  conclusive  as  to  the  fact  of  such  loss  or  de- 
ficiency, and  the  amount  of  such  deficiency  shall  thereupon  become  a 
charge  against  such  county,  and  the  board  of  supervisors  thereof  shall 
add  all  such  losses  or  deficiencies  to  the  next  year's  taxes  of  such 
town,  city  or  count}7,  and  levy  the  same  thereon. 

§  94.  Receipts  for  taxes. — The  collector  shall  deliver  a  receipt  to 
each  person  paying  a  tax,  specifying  the  date  of  such  payment,  the 
name  of  such  person,  the  description  of  the  property  as  shown  on  the 
assessment-roll,  the  name  of  the  person  to  whom  the  same  is  assessed, 
the  amount  of  such  tax,  and  the  date  of  the  delivery  to  him  of  the 
assessment -roll  on  account  of  which  such  tax  was  paid.  For  the  pur- 
pose of  giving  such  receipt,  each  collector  shall  have  a  book  of  blank 
receipts,  so  arranged  that  when  a  receipt  is  torn  therefrom  a  corres- 
ponding stub  will  remain.  The  state  board  of  tax  commissioners 
shall  prescribe  the  form  of  such  receipts,  stubs  and  books  and  they 
shall  be  furnished  to  the  collector  by  the  board  of  supervisors,  at  the 
expense  of  the  county.  At  the  time  of  giving  such  a  receipt,  the  col- 
lector shall  make  the  same  entries  on  the  corresponding  stub  as  are 
required  to  be  made  on  the  receipt.  Such  book  shall  be  subject  to- 


98  NEW  YORK  TAX  LAW. 

public  inspection  and  shall  be  filed  Iry  the  collector  with  Lis  return, 
together  with  the  assessment-roll  in  the  office  of  the  county  treasurer. 
Am'd,  ch.  489  of  1897. 

§  95.  Article,  how  applicable. — This  article  shall  apply  to  all  the 
cities  or  towns  of  the  state,  in  so  far  as  the  matters  herein  provided 
for  do  not  conflict  with  the  special  and  local  laws  of  such  cities  or 
towns. 

Added  ch.  489,  1897. 

ARTICLE  V. 

Collection  of  Nonresident  Taxes. 
Section  100.  Return  of  unpaid  nonresident  taxes. 

101.  Rejection  of  taxes. 

102.  Admission  of  nonresident  taxes  by  comptroller  and 

its  effect. 

103.  Payment  to  the  county  treasurer  of  excess  of  arrears 

credited. 

104.  Cancellation  of  tax  by  comptroller. 

105.  Transmittal    of   statement   of    cancelled    taxes   to 

board  of  supervisors. 

106.  Correction  of  imperfect  descriptions. 

107.  Nonresident  taxes,  when  and  how  paid  the  comp- 

troller. 

108.  Reduction  of  overcharges. 

109.  Overpaid  taxes. 

§  100.  Return  ot  unoald  nonresident  taxes. —  The  collector 

shall  return  the  original  assessment-roll  to  the  county  treasurer  and 
when  the  treasurer  finds  an  account  of  unpaid  taxes  on  real  property, 
or  unpaid  taxes  on  corporations,  received  from  a  collector  to  he  a  true 
transcript  of  such  original  assessment-roll  to  which  the  colic- 
warrant  is  attached  with  the  description  furnished  by  the  supervisor  as 
provided  in  section  eighty-nine,  he  shall  add  to  it  a  certificate  that  1  <> 
has  examined  and  compared  the  account  with  such  roll  and  found  it  ;  > 
be  correct,  and  after  crediting  the  collector  with  the  amount  thereof, 
he  shall,  except  in  St.  Lawrence,  Lewis,  and  Oneida  counties,  in  cas? 
his  county  embraces  a  portion  of  the  forest  preserve1,  before  the  first 
day  of  May  next  ensuing,  transmit  such  account,  affidavit  and  certifi- 
cate to  the  comptroller,  who  may  before  acting  thereon  return  any  such 
account  to  the  county  treasurer  for  correction,  who  shall  make  such 
correction  and  return  to  the  comptroller  in  one  month  thereafter,  or 
as  the  comptroller  may  otherwise  direct. 

Am'd  by  ch.  362  of  1898. 
Am'd  by  ch.  171  of  1902. 


NEW  YORK  TAX  LAW.  99 

]  101.  Rejection  of  taxes. — The  comptroller  shall  examine  every 
recount  of  arrears  of  taxes  on  lands  of  nonresidents  received  from  the 
county  treasurer  and  reject  all  taxes  entered  therein,  found  to  be 
erroneous,  or  charged  on  lands  imperfectly  described,  and  shall  an- 
nually on  or  about  September  first,  transmit  to  each  county  treasurer 
a  transcript  of  the  taxes  of  the  preceding  year  in  any  tax  district  of 
his  county,  which  shall  have  been  rejected  for  any  cause,  with  the 
grounds  of  such  rejection.  The  comptroller  may  correct  the  descrip- 
tion of  real  property  in  cases  where  the  error  is  of  such  nature  that 
the  word,  words  or  figure,  necessary  to  correct  the  same  are  self 
evident  from  the  context. 

Am'd  by  ch.  171  of  1902. 
See  7  App.  Div.  359. 

§  102.  Admission  of  nonresident  taxes  by  comptroller  and  its 
effect. —  The  comptroller  shall  admit  all  such  taxes,  properly 
assessed,  and  credit  the  county  treasurer  therewith,  and  such 
account,  when  accepted  by  him,  shall  be  deemed  conclusive 
evidence  of  the  regularity  and  validity  of  all  taxes  therein  so 
admitted,  and  all  prior  proceedings  in  assessing  the  lands  and 
levying  and  collecting  such  taxes,  except  when  it  shall  be  satis- 
factorily proven  to  the  comptroller  that  any  such  tax  was  paid 
in  the  county,  or  that  there  was  no  legal  right  to  levy  the  same, 
or  that  it  arose  from  a  double  assessment,  the  tax  levied  ou  one 
of  which  has  been  paid. 

§  103.  Payment  to  the  county  treasurer  of  excess  of  arrears 
credited. —  If  the  arrears  of  taxes  on  lands  of  nonresidents 
credited  to  the  treasurer  of  any  county  by  the  comptroller  shall 
exceed  the  state  tax  in  such  county,  the  comptroller  shall  pay 
such  excess,  or  the  whole  amount  of  such  arrears,  if  there  be  no 
state  tax,  after  deducting  therefrom  any  balance  due  from  the 
county,  to  the  county  treasurer,  and  the  whole  amount  of  such 
arrears  and  taxes  shall  thereafter  belong  to  the  state  and  be 
collected  for  its  benefit. 

§  104.  Cancellation  of  tax  by  comptroller. —  The  comptroller 
shall  cancel  any  tax  credited  to  a  county  upon  the  books  in  his 
office,  which  he  shall  discover  after  the  transmission  of  the  annual 
transcript  of  rejected  taxes  of  such  county  to  the  county  treas- 


100  KEW  YORK  TAX  LAW. 

urer,  to  "be  erroneous,  or  charged  on  lands  imperfectly  described, 
and  charge  such  taxes  to  the  county  in  which  such  lands  shall  lie, 
with  the  interest  thereon  from  March  first,  in  the  year  following 
the  levy  of  the  taxes,  to  February  first  next  after  such  cancella- 
tion. The  comptroller  shall  cancel  any  tax  returned  as  unpaid 
if  it  shall  be  made  to  appear  to  him  that  previously  to  such 
return  it  was  paid  to  the  collector  or  county  treasurer,  and  if  it 
shall  also  have  been  paid  into  the  state  treasury,  he  shall  cause 
it  to  be  repaid  out  of  the  treasury  to  the  person  by  whom  such 
payment  shall  have  been  made. 

§  105.  Transmittal  of  statement  of  canceled  taxes  to  board 
of  supervisors. —  The  comptroller  shall  transmit  a  transcript  of 
the  returns  of  all  taxes  canceled,  with  the  addition  of  interest 
thereon,  to  the  county  treasurer,  who  shall  deliver  a  copy  thereof 
to  a  supervisor  of  the  tax  district  in  which  such  taxes  were 
assessed,  by  whom  it  shall  be  returned  to  the  board  of  supervisors 
at  their  next  annual  meeting.  If  such  tax  district  shall  have 
been  divided  since  the  assessment,  the  county  treasurer  shall 
deliver  such  transcript  to  the  board  of  supervisors  at  their  next 
annual  meeting.  If  any  such  cancellation  was  by  reason  of  the 
tax  having  been  paid  before  the  same  was  returned  by  the  county 
treasurer,  such  treasurer,  shall  present  the  transcript  to  the 
board  of  supervisors  of  the  county,  and  the  amount  of  such  tax, 
with  the  interest,  shall  be  collected  by  such  board  of  the  collector 
or  the  county  treasurer  who  made  the  erroneous  returns,  and 
shall  be  paid  into  the  state  treasury. 

§  106.  Correction  of  imperfect  descriptions. —  The  supervisor 
of  the  tax  district  in  which  any  lands  are  situated,  upon  which 
a  tax  shall  have  been  rejected  by  the  comptroller,  or  shall  have 
been  canceled  and  charged  to  the  county  to  which  it  had  pre- 
viously been  credited,  shall  add  to  the  assessment-roll  of  the  tax 
district  in  which  the  land  is  situated  for  the  year  during  which  a 
transcript  of  the  returns  of  such  taxes  shall  have  been  forwarded 
by  the  comptroller  to  the  county  treasurer,  an  accurate  descrip- 
tion of  such  lands,  if  he  can  obtain  the  same,  the  correct  amount 
of  taxes  thereon,  the  tax  of  each  year  and  each  kind  of  tax  sepa- 


YORK  TAX  LAW.  101 

rately,  and  shall  furnish  the  comptroller  with  all  such  maps  and 
surveys  of  such  lands  as  shall  be  required  by  him.  Such  super- 
visor may,  if  necessary,  cause  a  survey  and  map  of  each  lot  or 
parcel  returned  for  more  perfect  description  to  be  made,  and  the 
expense  of  such  survey  and  map  shall  be  a  town  charge.  The 
board  of  supervisors  shall  direct  the  collection  of  such  taxes  so 
added  to  such  assessment-roll,  and  they  shall  be  considered  the 
taxes  of  the  year  in  which  the  description  shall  be  perfected. 
If  any  such  supervisor  shall  not  fully  comply  with  the  provisions 
of  this  section  the  comptroller  shall  not  thereafter  admit,  but 
shall  reject,  all  such  reassessed,  canceled  or  rejected  taxes  as 
may  be  returned  to  him.  If  such  taxes  are  not  levied  upon  such 
lands  as  herein  required,  the  board  of  supervisors  shall  cause  the 
same,  with  interest  thereon,  to  be  levied  upon  the  tax  district  in 
which  originally  assessed,  and  collected  with  the  other  taxes  of 
the  same  year.  If  the  tax  district  shall  have  been  divided  since 
such  assessment,  such  taxes  and  interest  shall  be  apportioned 
by  the  board  of  supervisors  among  the  tax  districts  included  in 
the  limits  of  such  original  tax  districts  in  such  equitable  manner 
as  it  may  deem  proper. 

§  107.  Nonresident  taxes,  when  and  how  paid  to  comp- 
troller. —  The  comptroller  shall,  at  any  time  after  August  first, 
next  after  receiving  statement  thereof  from  the  county  treasurer, 
furnish  any  person  desiring  to  pay  the  taxes  on  any  parcel  of 
land,  a  certificate  of  the  amount  of  such  taxes,  interest  and 
charges,  and  the  State  treasurer  may  receive  payment  therefor 
upon  such  certificate,  which  shall  be  countersigned  by  the  comp- 
troller and  entered  in  the  books  of  his  office.  Such  interest  shall 
bogin  August  first,  of  such  year,  and  be  at  the  rate  of  ten  per 
centum  per  annum.  Any  person  claiming  a  divided  or  undivided 
part  in  any  parcel  may  pay  to  the  State  treasurer  any  part  of 
the  amount  due  thereon,  proportionate  to  the  share  or  interest 
claimed  by  him,  on  the  certificate  of  the  comptroller.  The  re- 
maining tax  and  charges  shall  be  a  lien  on  the  residue  of  the 
land  or  interest  only.  If  the  land  has  been  subdivided  since  the 
assessment,  the  comptroller  may  require  a  map  of  the  subdivi- 
sions. Any  person  may  pay  the  tax  for  any  one  year  on  any 
tract  or  lot  of  land  without  paying  the  tax  of  any  other  year. 


102  "NEW  YORK  TAX  LAW. 

§  108.  Deduction  of  overcharges. —  If  any  tract  or  lot  of  land 
shall  have  been  returned  as  containing  a  greater  quantity  of 
land  than  it  actually  contained,  the  amount  overcharged  shall 
be  deducted.  If  the  tax  shall  have  been  paid  according  to  such 
return,  the  overcharge  shall  be  refunded  out  of  the  treasury 
upon  the  production  to  the  comptroller  of  satisfactory  proof  of 
the  quantity  actually  contained  in  each  tract  or  lot  at  the  time 
of  the  assessment.  No  such  overcharge  shall  be  cancelled  nor 
such  over-payments  refunded,  unless  application  shall  be  made 
to  the  comptroller  before  the  sale  of  such  lands,  and  within  six 
years  after  the  assessment.  If  the  whole  amount  of  the  tax  shall 
have  been  paid  to  the  county  treasurer  out  of  the  state  treasury, 
the  comptroller  shall  charge  the  amount  so  refunded  with 
interest  and  charges  thereon  to  the  treasurer  of  the  county  to 
which  the  tax  was  returned,  and  shall  transmit  an  account 
thereof  to  him.  The  county  treasurer  shall  deliver  such  account 
to  the  board  of  supervisors  at  their  next  annual  meeting,  which 
shall  cause  the  amount  thereof  to  be  added  to  the  taxes  of  the 
tax  district  in  which  the  tax  was  assessed,  and  when  collected  it 
shall  be  paid  into  the  treasury  of  the  county. 

§  109.  Overpaid  taxes. —  If  it  shall  satisfactorily  appear  to  the 
comptroller  that  the  amount  of  any  tax  has  been  paid,  and  after- 
wards other  money  has  been  paid  into  the  state  treasury  on 
account  of  such  tax  or  that  the  amount  of  any  tax  has  been  over- 
paid to  the  treasurer  of  the  state,  he  may  draw  his  warrant  on 
the  treasury  for  the  amount  paid  in  excess  of  the  tax  due,  in 
favor  of  the  person  paying  the  same. 

ARTICLE  VI. 

Sales  by  Comptroller  for  Unpaid  Taxes  and  Redemotion  of 

Lands. 
Section  120.  Isotlce  of  sale. 

121.  Maps  to  be  furnished  comptroller 

122.  Sale,  how  conducted. 

123.  Purchases  by  comptroller,  for  state  or  county. 

124.  Withdrawal  from  sale  of  lands  upon  which  the  state 

has  a  lien. 

125.  Payment  of  bids  and  certificate  of  purchase. 


NEW  YORK  TAX  LAW.  103 

Section  126.  New  certificate  upon  setting  aside  sale. 

127.  Redemption  of  lands. 

128.  Redemption  of  lands  conjointly  assessed. 

129.  Prohibition  of  the  despoliation  of  lands  sold. 

130.  Notice  of  unredeemed  lands. 

131.  Comptroller's  deed. 

132.  Effect  of  former  deeds. 

133.  Possession  of  lands  by  the  state. 

134.  Notice  to  occupants. 

135.  Certificate  of  nonredemption  and  completion  of  title, 

136.  Redemption  by  occupant  and  certificate  of  redemp- 

tion. 

137.  Redemption  by  occupant  before  notice  and  effect 

of  failure  to  redeem. 

138.  Lien  of  mortgage  not  affected  by  tax  sale. 

139.  Redemption  by  mortgagee  before  notice. 

140.  Cancellation  of  sales. 

141.  Setting  aside  cancellation  of  sale. 

142.  Expenses  of  sale. 

143.  Payment  of  moneys  into  state  treasury. 

§  120.  Notice  of  sale. —  The  comptroller  may  sell  any  lands 
heretofore  or  hereafter  returned  to  him  for  nonpayment  of  any 
tax  thereon,  if  such  tax  and  the  interest  thereon,  or  any  part 
thereof  shall  remain  unpaid  for  one  year  after  February  first, 
following  the  year  in  which  the  tax  was  levied.  He  shall  make 
out  a  list  of  all  such  lands  in  any  county  and  transmit  to  the 
county  treasurer  thereof  at  least  eighteen  weeks  before  the  com- 
mencement of  the  sale,  a  number  of  copies  of  such  list  sufficient 
to  furnish  five  copies  to  the  county  treasurer,  two  copies  to  the 
county  clerk  and  two  copies  to  the  clerk  of  each  town  and  city 
in  which  such  lands  are  situated.  The  county  treasurer  shall 
transmit  the  same  to  such  officers.  The  comptroller  shall  pub- 
lish such  list  with  a  notice,  that  on  a  day  to  be  specified  therein 
and  the  succeeding  days,  so  much  of  such  lands  as  may  be  neces- 
sary to  discharge  the  taxes,  interest  and  charges  due  thereon  at 
the  time  of  sale,  will  be  sold  at  public  auction  at  the  capitol  in 
the  city  of  Albany.  Such  list  shall  be  inserted  in  two  news- 


304:  NEW  YOBK  TAX  LAW. 

papers  published  in  such  county,  once  in  each  week  for  twelve  suc- 
cessive weeks  prior  to  the  commencement  of  the  sale,  and  in  the 
body  of  the  newspapers  and  not  in  a  supplement.  If  there  are 
not  two  newspapers  published  in  the  county,  the  publication 
shall  be  in  two  newspapers  which  the  comptroller  shall  deter- 
mine to  be  most  generally  circulated  in  the  county.  Due 
proof  of  the  publication  of  such  list  and  notice  in  each  news- 
paper shall  be  made  and  filed  in  the  office  of  the  comptroller 
within  twenty  days  after  the  last  publication.  The  expense  of 
printing,  publishing  and  transmitting  such  list  shall  be  audited 
by  the  comptroller  and  paid  out  of  the  state  treasury.  No 
error  in  the  description  of  the  lands  in  any  list  published  in  any 
newspaper  shall  render  any  sale  void  or  in  any  manner  affect  its 
validity. 

§  121.  Maps  to  be  furnished  comptroller. —  The  comptroller 
may  apply  to  the  supervisor  of  any  town  for  maps  of  any  tract 
of  land  returned  from  such  town  for  nonpayment  of  taxes,  if  he 
deem  it  necessary  in  order  to  test  the  correctness  of  the  descrip- 
tion thereof,  preparatory  to  a  sale  of  such  lands,  and  the  super- 
visor shall  furnish  such  maps  at  the  expense  of  the  town,  if  they 
can  be  procured;  if  not,  he  shall  furnish  such  descriptions  of  the 
lands  as  he  can  obtain,  with  a  statement  of  the  quantity  in  each 
subdivision,  if  the  same  is  divided.  The  treasurer  of  every 
county  shall,  on  receiving  a  list  of  lands  to  be  sold  at  a  state  sale 
transmit  to  the  comptroller  at  least  one  month  before  any  state 
tax  sale,  a  certified  list  of  all  lands  bid  in  at  any  tax  sale,  in  the 
name  of  such  county,  or  transferred  to  such  county  upon  any 
such  sale,  or  to  which  the  county  may  have  acquired  a  tax  title, 
the  deed  for  which  has  not  been  recorded  in  the  office  of  the 
clerk  of  the  county,  which  may  then  be  liable  to  be  sold  at  such 
sale.  Every  county  clerk  shall,  on  receipt  of  a  list  of  the  lands 
therein  liable  to  be  sold  at  any  state  tax  sale,  and  at  least  one 
month  before  the  sale,  transmit  to  the  comptroller  a  certified  list 
of  all  lands  the  conveyances  of  which  are  on  record  in  his  office, 
then  owned  by  such  county,  and  liable  to  be  sold  at  such  sale. 

§  122.  Sale,  how  conducted. —  On  the  day  mentioned  in  the 
notice  of  sale  the  comptroller  shall  commence  the  sale  of  the 


NEW  YORK  TAX  IAW.  [      105 

! 

lands  specified  in  the  lists  annexed  to  the  notice,  and  continue 
the  sale  from  day  to  day,  until  so  much  of  each  parcel  shall  be 
sold  as  will  be  sufficient  to  pay  all  the  taxes  thereon  for  the 
years  for  the  taxes  of  which  such  sale  shall  be  made,  with  the 
interest  and  charges  thereon.  In  case  no  purchaser  bids  the 
amount  due  on  any  lot  or  parcel,  the  comptroller  is  authorized 
to  bid  in  such  lot  or  parcel  for  the  state.  The  comptroller  may, 
in  his  discretion,  decline  to  receive  any  bid  on  any  parcel  of  land, 
if  in  his  opinion,  it  is  made  by  or  for  any  person  not  acting  in 
good  faith,  and  any  such  land  shall  be  sold  at  such  sale  the  same 
as  if  such  bid  had  not  been  made  thereon.  And  in  case  the  land 
is  located  in  a  county  outside  the  forest  preserve,  the  comp- 
troller may  sell  and  assign  the  certificate  therefor  at  any  time 
before  the  expiration  of  the  period  for  redemption,  on  such 
terms  as  to  him  shall  seem  for  the  best  interests  of  the  state. 

§  123.  Purchases  by  the  comptroller  for  state  or  county. —  The 

comptroller  shall  bid  in  for  the  state  all  lands  of  the  state,  and  also 
all  lands  which  may  have  been  bid  in  by  or  for  the  state  at  any  tax 
sale  which  has  not  been  cancelled,  or  from  which  said  lands  have  not 
been  duly  redeemed,  liable  to  be  sold  at  any  tax  sale  held  by  him,  or 
lands  that  are  then  mortgaged  to  the  commissioners  for  loaning 
certain  moneys  of  the  United  States,  and  for  each  county,  all  lands 
belonging  to  such  county  liable  to  be  sold  at  such  sale,  and  also  all 
lands  which  may  have  been  bid  in  by  or  for  such  county  at  any 
tax  sale  which  has  not  been  cancelled  or  from  which  said  lands  have 
not  been  duly  redeemed;  and  to  reject  any  and  all  bids  made  for 
any  of  such  lands.  The  comptroller  shall  make  certificates  of 
sales  for  all  lands  so  bid  in  by  him,  describing  the  lands  pur- 
chased and  specifying  the  time  when  a  deed  therefor  can  be  ob- 
tained. Such  purchases  shall  be  subject  to  the  same  right  of 
redemption  as  purchases  by  individuals;  and  if  the  land  so 
gold  shall  not  be  redeemed,  the  comptroller's  deed  therefor 
shall  have  the  same  effect  and  become  absolute  in  the  same 
time,  and  on  the  performance  of  the  like  conditions,  as 
in  the  case  of  sales  and  conveyances  to  individuals.  The 
comptroller  shall  charge  to  eaeh  county,  on  the  books  of 
his  office,  the  amount  for  which  it  may  be  liable,  by 
reason  of  any  purchase  made  in  accordance  with  this  section,  and 
such  amount  shall  become  due  on  the  last  day  of  each  tax  sale 
14 


10 G  NEW  YOKE  TAX  LAW. 

and  shall  be  payable  in  the  same  manner  as  the  state  tax  is 
required  by  law  to  be  paid.  The  comptroller  shall,  as  soon  as 
practicable,  after  each  tax  sale,  transmit  the  certificates  of  sale 
for  such  lands  to  the  treasurer  of  each  of  such  counties,  on 
receipt  of  which  the  county  treasurer  shall  enter  the  same,  in 
their  proper  order,  in  a  book  to  be  kept  by  him  for  such  purpose, 
and  unless  otherwise  directed  by  the  board  of  supervisors  of  his 
county,  shall  have  full  power  and  authority,  until  the  expiration 
of  one  year  from  the  last  day  of  such  sale,  to  sell  and  assign  any; 
of  such  certificates  for  any  land  not  at  the  time  owned  by  hia 
county,  on  payment  therefor,  into  the  county  treasury,  of  the 
amount  for  which  the  land  described  therein  was  sold  at  such  tar 
sale,  with  interest  thereon,  from  the  date  of  such  tax  sale  to  the 
date  of  such  sale  and  assignment  by  him.  All  such  sales  and 
assignments  shall  be  duly  and  fully  entered  by  such  county 
treasurer  in  such  book,  which  book  shall  be  a  part  of  the  records; 
of  the  county.  If  any  such  tax  sale  certificate  shall  not  have 
been  sold  or  assigned  by  the  respective  county  treasurers  on  OP 
before  the  expiration  of  one  year  from  the  last  day  of  such  sale, 
each  of  such  county  treasurers  shall  then  transmit  such  unsold 
certificate  or  certificates  to  the  comptroller,  who  shall  issue  to 
the  board  of  supervisors  of  each  county,  respectively,  a  deed  OP 
deeds  for  all  of  the  lands  described  thereon  then  remaining! 
unredeemed,  or  the  sale  for  which  has  not  been  cancelled.  The 
title  thus  acquired  by  the  boards  of  supervisors  shall  be  held 
by  them  in  trust  for  their  respective  counties,  and  may  be  dis- 
posed of  by  them  at  such  times  and  on  such  terms  as  shall  be 
determined  by  a  majority  of  such  board  at  any  regular  or  special  meet- 
ing thereof. 

Am'd  by  ch.  233  of  1897. 

§  124  Withdrawal  from  sale  of  lands  upon  which  the  state 
has  a  lien.  —  No  land  against  which  the  people  of  the  state  of 
New  York  hold  a  bond  or  lien  for  any  part  of  the  purchase  price 
thereof  shall  be  sold,  but  all  such  land  shall  be  withdrawn  from1 
such  sale.  The  amount  of  taxes,  interest  and  expenses  for  which 
it  may  be  liable  to  sale  as  shown  by  the  comptroller's  book  of 
sales  shall  be  charged  against  each  lot,  piece  or  parcel  of  such 
land  in  the  books  in  the  comptroller's  office  in  which  the  accounts 


YOKE  TAX  LAW.  107 

of  school  funds  and  other  bonded  lands  are  kept,  and  the  state 
treasurer  shall,  on  the  receipt  of  a  statement  of  such  amounts, 
charge  the  same  against  the  respective  lots,  pieces  or  parcels  of 
land,  on  which  they  are  due,  on  the  duplicate  bond-books  kept  in 
his  office.  The  holder  of  the  certificate  or  contract  of  purchase 
of  any  such  land,  may  discharge  the  same  from  liability  in  con- 
sequence of  such  charge,  by  paying  to  the  state  treasurer  at  anjj 
time  within  two  years  after  the  last  day  of  sale  from  which  such! 
lands  were  withdrawn,  the  amount  of  such  charges  with  interest 
thereon  at  the  rate  of  ten  per  centum  annually.  If  such  payment 
is  not  made,  the  comptroller  shall,  at  the  expiration  of  such  twoi 
years,  state  an  account  of  the  indebtedness  against  each  lot, 
piece  or  parcel  of  such  land,  with  the  addition  of  thirty-seven 
and  one-half  per  centum  thereto,  and  the  amount  of  principal 
and  interest  due  on  the  bond  or  lien  thereon,  to  the  commissioners 
of  the  land  office,  who  may  thereupon,  if  default  shall  be  made 
in  the  payment  of  such  bond,  direct  the  comptroller  to  put  the) 
same  in  suit,  or  shall  direct  the  state  engineer  and  surveyor  ta 
again  sell  the  lands  against  which  such  indebtedness  remains. 
Upon  any  sale  thereof,  all  previous  payments  made  on  account 
of  such  Jand  shall  be  forfeited  to  the  people  of  the  state.  No 
conveyance  of  any  such  lands  shall  be  made  to  any  purchaser, 
until  all  such  taxes  and  expenses  charged  against  the  same  on 
snch  bond-book  are  paid  into  the  state  treasury. 

§  125.  Payment  of  bids  and  certificate  of  purchase. —  Every 
purchaser  at  any  sale  of  lands  by  the  comptroller  under  this 
article  shall  pay  the  amount  of  his  bid  to  the  state  treasurer 
within  forty-eight  hours  after  the  last  day  of  sale.  Upon  the 
payment  of  a  bid  to  the  comptroller  he  shall  give  to  the  pur- 
chaser a  written  certificate,  describing  the  lands  purchased,  the 
sum  paid  and  the  time  when  the  purchaser  will  be  entitled  to 
a  deed. 

§  126.  New  certificate  upon  setting  aside  sale. —  If  a  pur- 
chaser shall  not  have  paid  his  bid,  or  the  same  shall  not  have 
been  collected  from  him  at  the  expiration  of  one  month  from, 
the  conclusion  of  the  sale,  at  which  the  bid  was  made,  the  comp*. 


103  NEW  YORK  TAX  LAW. 

troller  may  set  aside  the  sale  of  land  for  which  the  bia  was 
made,  and  all  the  rights  of  the  purchaser  under  such  bid  shall 
thereby  be  extinguished,  and  the  comptroller  shall  issue  a  cer- 
tificate of  such  sale  if  the  land  be  in  a  county  including  a  por- 
tion of  the  forest  preserve,  to  the  people  of  the  state.  If  said 
land  be  in  a  county  not  including  any  portion  of  the  forest  pre- 
serve, such  certificate  shall  be  issued  to  any  person  who  will 
pay  the  same  amount  as  would  be  payable  by  the  original  pur- 
chaser in  case  the  sale  had  not  been  set  aside.  If  such  certifi- 
cate shall  not  have  been  sold  within  three  months  from  the  date 
of  such  sale  he  shall  transfer  the  same  to  the  people  of  the  state. 
If  the  transfer  be  to  the  people,  the  whole  quantity  of  land 
liable  to  sale  for  the  purchase-money  mentioned  in  the  certifi- 
cate shall  be  covered  by  such  purchase,  the  same  as  if  no  person 
had  offered  to  bid  therefor  at  the  sale.  The  change  of  purchaser 
made  pursuant  to  this  section  and  the  time  when  made  shall  be 
noted  in  the  sales  book,  and  the  certificate  issued  shall  confer 
the  same  right  upon  the  state  as  it  would  have  acquired  had* 
the  land  been  bid  in  for  it  at  the  sale. 

§  127.  Redemption  of  lands. —  The  owner  or  occupant  of  anj, 
lands  sold  by  the  comptroller  for  taxes,  or  any  other  person 
having  an  interest  therein  at  the  time  of  the  sale,  may  redeem, 
the  same  from  such  sale  at  any  time  within  one  year  after  the 
last  day  of  the  sale,  by  paying  to  the  state  treasurer,  on  the 
certificate  of  the  comptroller  for  the  use  of  the  purchaser,  his 
heirs  or  assigns,  the  sum  mentioned  in  the  certificate  of  sale 
therefor,  with  interest  thereon  at  the  rate  of  ten  per  centum 
per  annum,  after  the  date  of  such  certificate  of  sale.  The; 
purchaser  of  any  wild,  vacant  or  unoccupied  land  at  any  such 
sale,  or  his  assigns,  shall  not  enter  upon  or  exercise  acts  oil 
ownership  on  such  land,  until  the  expiration  of  one  year  allowed 
for  the  redemption  thereof  from  such  sale.  A  person  having  an 
interest  in  an  undivided  part  of  any  tract,  lot  or  piece  of  land! 
so  sold,  or  in  an  undivided  share  in  any  tract  or  lot  of 
land  out  of  which  an  undivided  part  shall  have  been  sold,  may 
redeem  such  undivided  part  or  share  by  paying  such  propor- 


NEW  YOEK  TAX  LAW.  109 

tion  of  the  purchase-money  and  interest  as  shall  be  in  pro- 
portion to  the  part  or  share  of  the  lands  sold  which  he  shall  claim. 
Every  person  having  an  interest  in  a  specific  part  of  any  tract,  lot 
or  piece  of  land,  so  sold,  or  lot  of  land  out  of  which  an  undivided 
part  may  have  been  sold  for  taxes  charged  on  the  whole  tract 
er  lot,  may  redeem  such  specific  part  by  paying  such  propor- 
tion of  the  purchase  money  and  interest  as  his  quantity  of  acres 
shall  bear  to  the  whole  quantity  of  acres  sold,  or  to  the  whole 
quantity  taxed.  Any  person  claiming  a  specific  part  of  any 
tract  or  lot  of  land,  out  of  which  a  specific  part  belonging  to  seme 
other  person  shall  have  been  sold  for  taxes  charged  on  the  whole 
tract  or  lot,  may  exonerate  himself  from  all  liability  to  eon- 
tribute  to  the  owner  of  the  part  sold,  by  paying  to  the  comptroller 
at  any  time  before  the  expiration  of  the  time  allowed  for  the  re- 
demption thereof,  such  proportion  of  the  purchase-money  and 
interest  as  his  quantity  of  acres  shall  bear  to  the  whole  quantity 
taxed,  and  such  payment  shall  operate  as  a  redemption  of  his 
proportionate  part  of  the  lands  sold  according  to  the  amount  paid. 
Upon  a  partial  redemption  under  this  section,  the  quantity  sold 
shall  be  reduced  in  proportion  to  the  amount  paid  on  such  partial 
redemption  and  the  comptroller  shall  convey  accordingly. 

§  128.  Redemption  of  lands  conjointly  assessed. —  If  the  lands 
of  one  person  shall  be  sold  for  taxes  assessed  conjointly  on  his 
lands  and  lands  of  another,  and  the  latter  shall  not  pay  his  due 
proportion  required  for  the  redemption  of  his  lands,  the  former 
may  redeem  the  same  on  paying  to  the  comptroller  the  purchase- 
money  and  interest,  and  he  shall  be  entitled  to  recover,  after  the 
expiration  of  the  time  allowed  for  redemption,  from  the  other 
person  whose  lands  were  assessed  with  his,  a  just  proportion  of 
the  redemption  moneys  paid,  with  interest.  If  the  lands  of  one 
person  so  sold  for  taxes  assessed  conjointly  on  his  lands  and  the 
lands  of  another  person,  shall  not  be  redeemed,  and  they  shall 
be  conveyed  by  the  comptroller,  the  former  may  recover  from 
the  latter  the  same  proportion  of  the  value  of  the  lands  sold  and 
conveyed,  that  the  latter  ought  to  have  paid  of  the  tax  and 
interest  and  charges  for  which  the  land  shall  have  been  sold. 


110  NEW  YORK  TAX  LAW. 

Every  judgment  obtained  under  this  section  shall  hare  priority 
as  against  the  lands  of  the  defendant  therein,  on  which  the  tax 
was  assessed,  and  for  which  such  proportionate  part  ought  to 
have  been  paid,  over  all  mortgages  and  judgments,  if  at  the 
time  of  docketing  such  judgment  the  plaintiff  cause  an  entry  to- 
be  made  by  the  clerk  in  the  docket  thereof,  specifying  that  such 
judgment  has  priority  as  a  lien  on  certain  lands,  over  mortgages 
and  other  judgments,  pursuant  to  the  tax  law,  which  entry  shall 
be  a  part  of  such  docket.  In  all  actions  under  this  section,  the 
certificate  of  the  state  treasurer,  countersigned  by  the  comp- 
troller, stating  the  facts  in  relation  to  such  redemption,  or  sale 
and  conveyance,  shall  be  presumptive  evidence  of  all  faoti 
therein  stated. 

§  129.  Prohibition  of  the  despoliation  of  lands  sold. —  Neither 
the  owner,  occupant  nor  any  other  person  shall  have  the  right 
to  despoil  any  lands  sold  for  taxes  by  the  comptroller  of  their 
value,  by  the  removal  of  buildings  or  by.  cutting,  removing  or 
destroying  timber,  or  other  valuable  products,  growing,  existing 
or  being  thereon  at  the  time  of  sale.  The  purchaser  of  any  wild, 
vacant,  or  unoccupied  land  at  the  sale  thereof  by  the  comptroller, 
whose  bid  therefor  shall  have  been  fully  paid,  or  his  assigns  or 
representatives  may  at  any  time  before  obtaining  his  deed,  cause 
to  be  served  a  notice  on  any  person  despoiling  such  lands  or  inter- 
ested in  such  despoliation,  either  personally  or  by  leaving  the 
same  at  the  residence  of  such  person,  or  with  any  member  of  his 
family  of  suitable  age  and  discretion.  The  notice  shall  describe 
such  lands,  substantially  as  sold,  shall  state  that  it  was  sold  for 
taxes  by  the  comptroller,  and  that  an  action  to  recover  the  value 
of  the  buildings,  timber  or  other  products  destroyed  or  removed 
therefrom,  after  the  date  of  sale  thereof,  will  be  instituted 
against  all  persons  concerned  in  such  despoliation.  If  such  lands 
shall  not  be  redeemed,  every  person  engaged  or  interested  in 
making  such  despoliation,  upon  whom  service  of  the  notice  shall 
have  been  made,  shall  be  liable  to  pay  to  the  holder  of  the  tax 
Bale  certificate  therefor  the  full  value  of  any  building  so  de- 
stroyed or  removed  therefrom,  and  of  all  the  timber,  bark,  or 


NEW  YORK  TAX  LAW.  Ill 

other  products  so  cut  or  destroyed  or  removed  therefrom,  from  the 
date  of  the  sale  of  such  land  to  the  termination  of  such  action,  and  may 
be  restrained  by  injunction  from  committing  any  waste  thereon. 

§  130.  Notice  of  unredeemed  lands. — The  comptroller  shall, 
at  least  three  months  before  the  expiration  of  the  one  year  allowed  for 
the  redemption  of  lands  sold  by  him  for  taxes,  cause  a  notice  to  be  pub- 
lished once  in  each  week  for  at  least  six  weeks  successively,  the  last 
publication  to  be  at  least  six  weeks  before  expiration  of  the  year,  in  the 
newspapers  designated  by  the  board  of  supervisors  of  the  county  in 
which  such  lands  are  situated,  to  publish  the  session  laws,  containing 
a  list  of  the  lands  in  such  county  sold  for  taxes  and  unredeemed,  speci- 
fying particularly  every  parcel  unredeemed,  and  the  amount  necessary 
to  redeem  the  same,  calculated  to  the  last  day  in  which  such  redemp- 
tion can  be  made,  and  stating  that,  unless  such  lands  are  redeemed  by 
a  certain  day,  they  will  be  conveyed  to  the  purchaser.  If  more  than 
two  newspapers  in  any  county  are  designated  in  pursuance  of  law  to 
publish  the  session  laws,  such  publication  shall  be  made  in  two  of  the 
newspapers  so  designated  to  be  selected  by  the  comptroller,  represent- 
ing different  political  parties.  If  no  newspaper  shall  have  been  so 
designated  in  any  county  such  publication  shall  be  made  in  two  news- 
papers in  the  county,  to  be  selected  by  the  comptroller,  and  if  there 
shall  not  be  two  newspapers  published  in  the  county,  then  in  two  news- 
papers which  the  comptroller  shall  determine  to  be  most  generally 
circulated  in  such  county,  representing  each  of  the  political  parties 
casting  the  largest  number  of  votes  therein  at  the  general  election  next 
preceding  such  designation.  The  expense  of  such  publication  shall  be 
audited  and  paid  by  the  board  of  supervisors  of  the  county  in  which 
such  lands  are  situated. 

§  131.  Comptroller's  deed  and  application  therefor. — The  owner  of 
any  certificate  of  sale  of  land  sold  by  the  comptroller  for  taxes  after 
January  first,  nineteen  hundred  and  two,  and  not  redeemed,  (except 
the  state,  and  the  purchaser  at  the  tax  sale  who  is  the  owner  with  a 
duly  recorded  title  of  the  land  sold),  must  make  application  in  writing 
to  the  comptroller  for  a  conveyance  of  the  land  described  in  the  certifi- 
cate within  four  years  after  the  expiration  of  one  year  from  the  last 
day  of  the  sale.  The  owner  of  any  certificate  of  sale  of  land  sold  by  the 
comptroller  for  taxes  prior  to  January  first,  nineteen  hundred  and  two, 
(except  the  state,  and  the  purchaser  at  the  tax  sale  who  is  the  owner 
with  a  duly  recorded  title  of  the  land  sold,)  must  make  application 
in  writing  to  the  comptroller  for  a  conveyance  of  such  land  within  one 
year  after  May  first,  nineteen  hundred  and  two,  provided  the  purchaser 
at  the  tax  sale,  his  heirs,  devisees,  executors  or  testamentary  trustees 
have  not  conveyed  the  land  therein  described  and  such  conveyance 
been  duly  recorded,  or  mortgaged  the  same  and  the  mortgage  has  been 
foreclosed  and  the  land  sold  and  conveyed  thereunder  or  said  land  has 
not  been  redeemed  from  the  tax  sale.  If  application  for  a  conveyance  is 
not  made  as  herein  provided  the  certificate  shall  become  void,  and  no 
claim  can  be  maintained  under  the  purchase.  After  the  expiration  of 


112  NEW  YORK  TAX  LAW. 

one  year  from  the  time  of  sale,  the  comptroller  shall,  after  application 
in  writing  therefor  and  upon  the  surrender  of  the  certificate  or  upon 
proof  to  his  satisfaction  that  the  certificate  has  been  lost  or  is  wrong- 
fully detained,  execute  in  the  name  of  the  people  of  the  state,  to  the 
owner  of  such  certificate,  a  conveyance  of  any  lands  so  sold  by  him  for 
taxes  and  not  redeemed,  under  his  hand  and  official  seal,  and  witnessed 
by  the  deputy  comptroller,  or  state  treasurer,  which  shall  vest  in  the 
grantee  an  absolute  estate  in  fee  simple,  subject  to  all  claims  which  the 
state  may  have  thereon  for  taxes  or  other  liens  or  incumbrances,  and 
which  shall  be  presumptive  evidence  that  the  .sale  and  all  proceedings 
prior  thereto,  from  and  including  the  assessment  of  lands  sold,  and 
that  all  notices  required  by  law  to  be  given  previous  to  the  expiration 
of  the  time  allowed  by  law  for  the  redemption  thereof,  were  regular 
and  in  accordance  with  all  the  provisions  of  law  relating  thereto. 
After  two  years  from  the  date  of  such  conveyance  such  presumption 
shall  be  conclusive.  Every  certificate  of  conveyance  executed  by  the 
comptroller  under  this  act  may  be  recorded  in  the  same  manner  and 
with  like  effect  as  a  conveyance  of  real  estate  properly  acknowledged 
or  proven. 

Am'd  by  ch.  339  of  1898. 
Am'd  by  ch.  344  of  1902. 
See  Hayner  v.  Hall,  10  App.  Div.  581. 

§  132.  Effect  of  former  deeds. —  Every  such  conveyance  here- 
tofore executed  by  the  comptroller,  county  treasurer  or  county 
judge  and  all  conveyances  of  the  same  lands  by  his  grantee  or 
grantees  therein  named,  which  have  for  two  years  been  recorded 
in  the  office  of  the  clerk  of  the  county  in  which  the  lands  con- 
veyed thereby  are  located,  and  all  outstanding  certificates  of  a 
tax  sale  heretofore  held  by  the  comptroller,  that  shall  have 
remained  in  force  for  two  years  after  the  last  day  allowed  by 
law  for  redemption  from  such  sale,  shall  be  conclusive  evidence 
that  the  sale  and  proceedings  prior  thereto,  from  and  including 
the  assessment  of  the  lands,  and  all  notices  required  by  law  to  be 
given  previous  to  the  expiration  of  the  time  allowed  for  redemp- 
tion, were  regular  and  were  regularly  given,  published  and  served 
according  to  the  provisions  of  all  laws  directing  and  requiring 
the  same  or  in  any  manner  relating  thereto,  but  all  such  con- 
veyances and  certificates,  and  the  taxes  and  tax  sales  on  which 
they  are  based,  shall  be  subject  to  cancellation,  by  reason  of  the 
payment  of  such  taxes,  or  by  reason  of  the  levying  of  such  taxes 
by  a  town  or  ward  having  no  legal  right  to  assess  the  land  on 
which  they  are  laid,  or  by  reason  of  any  defect  in  the  proceedings 
affecting  the  jurisdiction  upon  constitutional  grounds,  on  direct 
application  to  the  comptroller,  or  in  an  action  brought  before  a 
competent  court  therefor;  provided,  however,  that  such  applica- 


NEW  YORK  TAX  LAW.  113 

tion  shall  be  made,  or  such  action  brought,  in  the  case  of  all  sales  held 
prior  to  the  }rear  eighteen  hundred  and  ninety-five,  within  one  year 
from  the  passage  of  this  act;  and  in  the  case  of  the  sale  of  eighteen 
hundred  and  ninety-five  and  of  all  sales  hereafter  held,  that  such  appli- 
cation shall  be  made,  or  such  action  brought,  within  five  years  from 
the  expiration  of  the  period  allowed  by  law  for  the  redemption  of 
lands  sold  at  the  particular  sale  sought  to  be  cancelled. 

This  section  does  not  apply  to  Suffolk  county.  Bennett  v.  Kovarick,  23 
Misc.  73. 

See  People  ex  rel.  Sudam  v.  Morgan,  45  App.  Div.  19;  60  N.  Y.  Supp.  (94 
St.  Rep.)  898. 

§  133.  Possession  of  lands  by  the  state. — The  comptroller  may 
advertise  once  a  week,  for  at  least  three  weeks  successively,  a  list  of 
the  wild,  vacant  and  forest  lands  to  which  the  state  holds  title,  from 
a  tax  sale  or  otherwise,  in  one  or  more  newspapers  to  be  selected  by 
him,  published  in  the  county  in  which  the  lands  are  situated,  and 
from  and  after  the  expiration  of  such  time,  all  such  wild,  vacant  and 
forest  lands  are  hereby  declared  to  be  and  shall  be  deemed  to  be 
in  the  actual  possession  of  the  comptroller,  and  such  possession  shall 
be  deemed  to  continue  until  he  has  been  dispossessed  by  the  judgment 
of  a  court  of  competent  jurisdiction. 

§  134.  Notice  to  occupants. — If  any  lot  or  separate  tract  of  land 
sold  for  taxes  by  the  comptroller  and  conveyed,  or  any  part  thereof 
shall,  at  the  time  of  the  expiration  of  one  year  given  for  the  redemp- 
tion thereof,  be  in  the  actual  occupancy  of  any  person,  the  grantee  to 
whom  the  same  shall  have  been  conveyed,  or  the  person  claiming 
under  him  shall  within  one  year  from  the  expiration  of  the  time  to 
redeem,  serve  a  written  notice  on  the  person  occupying  such  land, 
either  personally  or  by  leaving  the  same  at  the  dwelling-house  of  the 
occupant,  with  a  person  of  suitable  age  and  discretion  belong- 
ing to  his  family.  If  the  occupant  does  not  reside  in  the  tax 
district  in  which  the  real  estate  is  situated,  a  notice  may  be 
served  by  mail  in  the  manner  required  by  law  in  respect  to  notice 
of  non-acceptance  or  non-payment  of  notes  or  bills  of  exchange. 
Service  on  one  joint  tenant  or  tenant  in  common  shall  be  service  on 
all  the  joint  tenants  or  tenants  in  common.  Service  on  a  tenant  shall 
be  service  on  his  landlord.  The  term  "  occupant "  shall  be  con- 
strued to  mean  a  person  who  has  lawfully  entered  upon  the  land  so  oc- 
cupied, and  is  in  possession  of  the  same  to  the  exclusion  of  every  other 
person.  And  the  term  "  occupancy  "  shall  mean  the  actual  lawful  and 
exclusive  use  and  possession  of  such  lands  and  premises  by  such  an  oc- 
cupant. The  notice  shall  state  in  substance,  the  sale  and  conveyance  of 
15 


114  NEW  YOKK  TAX  LAW. 

the  land,  the  person  to  whom  made,  the  amount  of  consideration 
money  mentioned  in  the  conveyance,  with  the  addition  of 
thirty-seven  and  one-half  per  centum  thereon,  and  of  the  snm 
paid  for  the  deed,  and  that  unless  such  consideration  money  and 
percentage  with  the  sum  paid  for  the  deed,  shall  be  paid  into  the 
state  treasury  for  the  benefit  of  the  grantee,  within  six  months 
after  the  time  of  filing  in  the  comptroller's  office  of  the  evidence 
of  the  service  of  such  notice,  the  conveyance  shall  become 
absolute  and  the  occupant  and  all  others  interested  in  the  land 
be  forever  barred  from  all  right  or  title  thereto.  No  conveyance 
made  in  pursuance  of  this  section  shall  be  recorded  until  the 
expiration  of  the  time  mentioned  in  such  notice,  and  the  evi- 
dence of  the  service  of  such  notice  shall  be  recorded  ?ith  suoh 
conveyance. 

Am'd  by  ch.  171  of  1902. 

Notice  which  names  four  different  days  for  redemption  of  various  lots 
without  specifying  the  last  day  for  any  particular  parcel  is  defective.  Clason 
v.  Baldwin,  152  N.  Y.  204. 

§  135.  Certificate  of  nonredemptiori  ana  completion  of  title. 
— Within  one  month  after  the  service  of  any  such  notice,  the 
grantee  or  person  claiming  under  him,  in  order  to  complete  his 
title  to  the  land  conveyed  shall  file  with  the  comptroller  a  copy 
of  the  notice  served,  with  the  affidavit  of  a  person,  certified  as 
credible  by  the  officer  before  whom  the  affidavit  is  taken,  that 
the  notice  was  duly  served  specifying  the  mode  of  service.  If 
the  comptroller  shall  be  satisfied  that  the  proper  notice  has  been 
duly  served,  and  if  the  moneys  required  for  the  redemption  of 
such  land  shall  not  have  been  paid  within  the  six  months,  he 
shall  under  his  hand  and  official  seal,  certify  such  facts,  and  the 
conveyance  before  made  shall  thereupon  become  absolute  and  the 
occupant  and  all  others  interested  in  such  lands  shall  be  forever 
barred  from  all  right  aud  title  thereto. 

§  13G.  Redemption  by  occupant  and  certificate  of  redemp- 
tion.—  The  occupant,  or  any  other  person  having  an  interest 
therein  at  the  time  of  the  sale,  may  at  any  time  within  the  six 
months  mentioned  in  such  notice  redeem  such  land  by  paying 
into  the  treasury  the  consideration  money  with  the  addition  of 
thirty-seven  and  one-half  per  centum  thereon  and  the  amount 
paid  for  the  deed.  Every  such  redemption  shall  be  as  effectual 
as  if  made  before  the  expiration  of  the  year  allowed  for  the  re- 


NEW  YORK  TAX  LAW.  115 

demption  of  the  land  sold.  In  all  cases  of  application  for  re- 
demptions on  the  ground  of  occupancy,  in  which  a  part  only  of 
the  separate  lot  or  tract  of  land  thus  sold  is  occupied,  the  ap- 
plicant shall  be  allowed  to  redeem  only  that  particular  part  of 
the  lot  or  tract  sold  which  shall  be  actually  occupied,  used  and 
possessed  as  herein  defined,  at  the  time  of  the  expiration  of  the 
one  year  given  for  the  redemption  thereof;  provided,  that  the  no- 
tice required  to  be  served  upon  such  occupant  by  the  purchaser 
at  a  tax  sale,  his  grantee  or  person  claiming  under  him,  shall,  in 
addition  to  other  facts  now  required  to  be  stated  therein,  con- 
tain a  specific  description  of  the  particular  part  of  the  lot  or 
tract  sold  which  may  be  redeemed  and  the  amount  necessary  to 
redeem  the  same.  Such  partial  redemption  may  be  allowed  upon 
filing  in  the  office  of  the  comptroller,  satisfactory  evidence  of 
such  occupancy,  and  of  the  extent  thereof,  and  by  paying  soch 
proportion  of  the  consideration  money  mentioned  in  the  convey- 
ance, with  the  addition  of  thirty-seven  and  one-half  per  centum 
of  such  amount  and  the  further  addition  of  the  sum  paid  for  the 
deeds,  as  the  value  of  the  lands  and  the  premises  occupied  and 
sought  to  be  redeemed  bears  to  the  value  of  the  whole  quantity 
of  land  sold;  such  value  to  be  determined  and  fixed  by  the  comp- 
troller. 

§  137.  Redemption  by  occupant  before  notice  and  effect  of  fail- 
ure to  redeem. —  The  occupant  of  any  lot  or  separate  tract  of 
land  sold  for  taxes  by  the  comptroller,  or  any  part  thereof,  or 
any  person  who  had  the  title  thereto  or  an  interest  therein  at 
time  of  the  sale  may,  at  any  time  before  the  service  of  such  notice 
by  the  purchaser  or  the  person  claiming  under  him  and  within 
two  years  from  the  expiration  of  the  year  allowed  by  law  for  the 
redemption  thereof  and  not  thereafter,  redeem  any  land  so 
occupied,  by  filing  in  the  office  of  the  comptroller,  satisfactory 
evidence  of  the  occupancy  required,  and  by  paying  to  him  the 
consideration  money  for  which  the  lands  to  be  redeemed  were 
sold  and  thirty-seven  and  one-half  per  centum  thereon,  with  the 
sum  paid  for  the  deed,  if  any.  On  application  for  such  redemp- 
tion the  comptroller  may  appoint  a  commissioner  to  take  all 
material  evidence  offered  with  reference  to  the  occupation  of  the 


110  NEW  YOBK  TAX  LAW. 

lands  In  question.  The  hearing  shall  be  had  in  the  county  where 
the  land  is  situated,  on  at  least  ten  days'  notice  to  the  party 
applying  for  the  redemption.  The  commissioner  shall  have  the 
same  power  to  issue  subpoenas  and  proceed  with  the  examination 
of  witnesses  under  oath,  as  is  had  by  a  referee  in  a  court  of 
record.  His  compensation  shall  not  exceed  six  dollars  per  day 
and  shall  be  taxed  by  the  comptroller  and  paid  upon  his  warrant 
by  the  treasurer.  He  shall  report  the  testimony  taken  by  him 
with  his  opinion  thereon,  to  the  comptroller  for  his  decision. 
Such  occupant  or  other  person  shall  also  pay  to  the  comptroller 
such  amounts  as  may  have  been  paid  to  the  state  for  subsequent 
taxes  thereon,  or  for  redemption  from  subsequent  tax  sales 
thereof,  and  if  such  lot  has  been  legally  exempt  from  taxation 
for  one  or  more  years  subsequent  to  the  sale,  a  sum  equal  to  the 
gross  amount  of  taxes  and  interest  which  would  have  been  due 
thereon,  if  it  had  been  taxed  during  each  of  the  years  it  was  so 
exempt,  on  its  assessed  valuation,  and  at  the  rate  per  centum  of 
taxation  thereon  for  the  year  when  last  returned  to  the  comp 
troller's  office.  In  case  of  failure  to  redeem  within  the  time 
herein  specified,  the  sale  and  conveyance  thereof  shall  become 
absolute  and  the  occupant  and  all  other  persons  barred  forever. 

§  138.  Lien  of  mortgage  not  affected  by  tax  sale. —  The  lien  of 
a  mortgage,  duly  recorded  or  registered  at  the  time  of  the  sale  of  any 
lands  for  nonpayment  of  any  tax  or  assessment  thereon,  shall  not  be 
destroyed,  or  in  any  manner  affected,  except  as  provided  in  this  section. 
The  purchaser  at  any  such  sale  shall  give  to  the  mortgagee  a  written 
notice  of  such  sale  within  one  year  from  the  expiration  of  the  time  to 
redeem,  and  in  case  of  tax  sales  heretofore  held,  where  the  time  of  re- 
demption by  mortgagees  has  not  expired,  within  three  years  from  the 
passage  of  this  act,  requiring  him  to  pay  the  amount  of  purchase- 
money,  with  interest  at  the  rate  allowed  by  law  in  case  of  redemption 
by  occupants,  within  six  months  after  giving  the  notice.  Such  notice 
may  be  given  either  personally  or  in  the  manner  required  by  law  in 
respect  to  notices  of  nonacceptance  or  nonpayment  of  notes  or  bills  of 
exchange,  and  a  notarial  certificate  thereof  shall  be  presumptive  evi- 
dence of  the  fact  that  may  be  recorded  in  the  county  in  which  the  mort- 


NEW  YORK  TAX  LAW.  117 

gage  was  recorded,  in  the  same  manner  and  with  the  same  effect  as  a 
deed  or  other  evidence  of  title  to  real  property. 
Am'd  by  ch.  373  of  1897. 

§  139.  Redemption  by  mortgagee  before  notice. — The  holder  of 
any  mortgage  which  is  duly  recorded  at  the  time  of  the  sale,  may,  at 
any  time  after  the  sale  of  all  or  any  part  of  the  mortgaged  premises 
for  unpaid  taxes,  and  before  the  expiration  of  six  months  from  the 
giving  of  the  notice  required  by  this  article  to  be  given  to  a  mortgagee, 
redeem  the  premises  so  sold  or  any  part  thereof  from  such  sale.  The 
redemption  shall  be  made  by  filing  with  the  comptroller  a  written  de- 
scription of  his  mortgage  and  by  paying  to  the  state  treasurer,  upon 
the  certificate  of  the  comptroller,  for  the  use  of  the  purchaser,  his 
heirs  or  assigns,  the  sum  mentioned  in  his  certificate,  with  interest  at 
the  rate  allowed  by  law  in  case  of  redemption  by  occupants  from  the 
date  of  such  certificate.  The  holder  of  such  mortgage  shall  have  a 
lien  upon  the  premises  redeemed,  for  the  amount  so  paid  with  interest 
from  the  time  of  payment,  in  like  manner  as  if  it  had  been  included  in 
the  mortgage.  Provided,  however,  that  the  notice  required  to  be  given 
under  this  and  the  last  preceding  section  shall  be  directed  only  to 
such  persons  as  shall  within  two  years  from  the  time  of  such  sale,  and 
in  case  of  all  sales  held  before  April  twenty-fourth,  eighteen  hundred 
and  ninety-seven,  the  date  of  the  taking  effect  of  chapter  three  hun- 
dred and  seventy-three  of  the  laws  of  eighteen  hundred  and  ninety- 
seven,  where  the  time  allowed  by  law  for  redemption  by  mortgagees 
had  not  then  expired  within  two  years  from  April  twenty-fourth, 
eighteen  hundred  and  ninety-seven,  file  in  the  office  of  the  comptroller 
a  notice,  stating  the  names  of  mortgagor  and  mortgagee,  the  date  of 
the  mortgage,  and  the  amount  claimed  to  be  due  thereon,  and  the 
county,  town  and  tract  in  which  the  mortgaged  premises  are  situated, 
with  the  number  of  the  lot  on  which  said  mortgage  is  claimed  to  be  a 
lien,  with  the  name  of  the  person  or  persons  claiming  notice,  their 
residence  and  the  post-office,  to  which  such  notice  shall  be  addressed. 
A  purchaser  of  mortgaged  premises  at  a  sale  thereof  under  and  in  pur- 
suance of  a  judgment  or  decree  of  foreclosure  of  a  mortgage  thereof, 
held  within  two  years  after  April  twenty-fourth,  eighteen  hundred 
and  ninety-seven,  shall  be  deemed  in  all  actions  and  proceedings  re- 
lating to  the  redemption  of  said  premises  from  any  previous  tax  sales 
thereof,  to  have  been  the  holder  of  said  mortgage  and  to  have  been 


117a  NEW  YORK  TAX  LAW. 

entitled  to  take  the  like  proceedings  for  the  redemption  of  said 
premises  from  such  tax  sales  and  with  the  like  effect,  as  the  holder 
of  such  mortgage  would  have  been  entitled  to  if  there  had  been  no 
foreclosure  of  such  mortgage. 

Am'd  by  ch.  COS  of  1901.     In  effect  April  29,  1901. 
See  people  v.  Palmer,  15  App.  Div.  395. 

Purchaser  at  a  mortgage  loreclosure  sale  is  "  the  holder  of  a  mortgage." 
People  ex  rel.  Brooklyn  Union  Elevated  11.  Co.  v.  Morgan,  85  App.  Div.  292. 

§  140.  Cancellation  of  soles. — The  comptroller  shall  not  convey 
any  lands  sold  for  taxes  if  he  shall  discover  before  the  conveyance, 
that  the  sale  was  for  any  cause  invalid  or  ineffectual  to  give  title  to  the 
lands  sold;  but  he  shall  cancel  the  sale  and  forthwith  cause  the  pur- 
chase-money and  interest  thereon  to  be  refunded  out  of  the  state  treas- 
ury to  the  purchaser,  his  representatives  or  assigns.  If  the  error 
originated  with  the  county  or  town  officers  the  sum  paid  shall  be  a 
charge  against  the  county  from  which  the  tax  was  returned,  and  the 
board  of  supervisors  thereof  shall  cause  the  same  to  be  assessed,  levied 
and  collected  and  paid  into  the  state  treasury.  If  he  shall  not  discover 
that  the  sale  was  invalid  until  after  a  conveyance  of  the  lands  sold 
shall  have  been  executed  he  shall,  on  application  of  any  person  having 
any  interest  therein  at  the  time  of  the  sale,  on  receiving  proof  thereof, 
cancel  the  sale,  refund  out  of  the  state  treasury  to  the  purchaser,  his 
representatives  pr  assigns,  the  purchase-money  and  interest  thereon, 
and  recharge  the  county  from  which  the  tax  was  returned,  with  the 
amount  of  purchase-money  and  interest  from  the  time  of  sale,  which 
the  county  shall  cause  to  be  levied  and  paid  into  the  state  treasury. 
On  any  such  application  the  comptroller  may  appoint  a  commissioner 
with  like  powers  and  duties  as  in  case  of  an  application  for  redemption ; 
provided,  however,  that  in  any  county  which  does  not  include  a  portion 
of  the  forest  preserve,  such  application  for  cancellation  may  also  be 
made  by  the  owner  of  the  lands  at  the  time  of  the  tax  sale. 

Comptroller  has  no  power  to  set  aside  a  tax  sale  upon  application  of  the 
owner.  People  ex  rel.  v.  Roberts,  151  N.  Y.  540. 

§  141.  Setting  aside  cancellation  of  sale. — The  comptroller  is 
hereby  authorized  and  empowered  and  shall,  upon  the  application  of 
anyone  whomsoever  aggrieved  thereby,  set  aside  any  cancellation  of 
sale  made  by  him,  or  by  any  of  his  predecessors  in  office,  in  either  of 
the  following  cases 


NEW  YORK  TAX  LAW.  117b 

First.  When  such  cancellation  was  procured  by  fraud  or  misrepre- 
sentation. 

Second.  When  it  was  procured  by  the  suppression  of  any  material 
fact  bearing  on  the  case. 

Third.  When  it  was  made  under  a  mistake  of  fact. 

Fourth.  When  such  cancellation  was  made  upon  an  application 
which  the  comptroller,  or  any  of  his  predecessors  in  office,  had  no  juris- 
diction or  legal  right  to  entertain  at  the  time  of  such  cancellation. 

Eight  days'  written  notice  of  an  application  made  under  and  pur- 
suant to  this  section  shall  be  served  upon  the  person  upon  whose  appli- 
cation such  sale  was  cancelled,  or  his  heirs  or  grantees,  the  county 
treasurer  of  the  county  or  counties  in  which  the  lands  affected  by  such 
application  are  situate  and  upon  the  attorney-general  of  the  state  of 
New  York ;  in  case  any  of  the  parties  to  be  served  are  not  residents  of 
the  state  of  New  Yrork,  or  can  not  after  reasonable  diligence  be  found 
within  the  state  of  New  York,  such  notice  may  be  served  by  the  publi- 
cation thereof  in  a  newspaper  published  in  the  county  or  counties 
where  the  lands  affected  by  such  application  are  situate,  and  also  in  the 
newspaper  printed  at  Albany,  in  which  legal  notices  are  required  to  be 
published,  once  in  each  week  for  three  weeks  immediately  preceding 
the  day  upon  which  such  application  is  to  be  made,  and  also  by  mail- 
ing a  copy  of  said  notice  to  each  of  said  parties  at  their  last  known 
place  of  residence ;  and  on  or  before  the  day  of  the  first  publication  all 
papers  upon  which  such  application  is  to  be  made  shall  be  filed  in  the 
office  of  the  comptroller.  The  comptroller  shall  in  all  cases  specify 
the  grounds  upon  which  such  cancellation  is  set  aside,  and  every  such 
cancellation  set  aside  by  the  comptroller  shall  in  every  and  all  respects 
have  the  same  force  and  effect  as  though  no  cancellation  thereof  had 
ever  been  made. 

Am'd  ch.  392  of  1897. 

§  14»2.  Expenses  of  sale. — The  expenses  attending  any  sale  for  taxes 
under  this  article,  including  the  expenses  of  printing  and  publishing 
lists  and  notices  and  transmitting  copies  thereof,  and  of  all  other 
things  required  to  be  done  before  the  sale  shall  be  had,  shall  be  ,a 
charge  on  the  lands  liable  to  be  sold ;  and  the  comptroller  shall  add  to 
the  taxes,  interest  and  other  charges  on  each  parcel  of  land  liable  to  be 
sold,  an  equal  proportionate  part  of  such  expenses  to  be  estimated  by 
him. 


118  NEW  YORK  TAX  LAW. 

§  143.  Payment  of  moneys  into  state  treasury. — The  moneys  re- 
ceived upon  any  sale  and  interest  under  this  article,  and  for  the  ex- 
penses of  the  sale  shall  be  paid  into  the  state  treasury  and  the  accounts 
of  all  persons  entitled  to  any  portion  of  the  moneys  so  received  for 
such  expenses,  shall  be  audited  by  the  comptroller  and  paid  out  of  the 
state  treasury. 


ARTICLE  VII. 

Sales  by  County  Treasurers  for  Unpaid  Taxes  and  Redemption  of 

Lands. 

Section  150.  When  lands  to  be  sold  for  unpaid  taxes. 

151.  Advertisement  and  sale. 

152.  Redemption. 

153.  Conveyance  by  county  treasurer. 

154.  Conveyance  and  its  effect. 

155.  When  purchase  money  to  be  refunded. 

156.  Lands  which  the  state  owns  or  upon  which  it  has  a  lien. 

157.  Provisions  relative  to  comptroller  to  apply  to  treasurer. 

158.  Article  not  to  relate  to  certain  cities. 

§  150.  When  lands  to  be  sold  for  unpaid  taxes. — Whenever  any  tax 
charged  on  real  estate  in  the  counties  of  St.  Lawrence,  Lewis  and 
Oneida,  or  in  a  county  not  including  a  portion  of  the  forest  preserve, 
is  returned  to  the  county  treasurer,  he  shall  not  return  the  same  to  the 
comptroller,  but  if  such  tax,  with  interest  thereon  at  the  rate  of  ten 
per  centum  per  annum,  computed  from  the  first  day  of  February, 
after  the  same  is  levied,  shall  remain  unpaid  for  six  months  from  that 
date,  such  county  treasurer  shall  advertise  and  sell  such  real  estate  as 
herein  provided  for  the  payment  of  such  tax  and  interest  and  the  ex- 
pense of  such  sale.  The  expense  of  publication  of  the  notice  of  sale  and  the  list 
of  lands  to  be  sold  and  the  expense  of  conducting  the  sale,  and  the,  expense 
of  publication  of  the  notice  of  unredeemed  lands,  if  thereafter  redeemed,  shall 
be  a  charge  on  the  land  liable  to  be  sold  and  shall  be  added  to  the  tax  and 


.NEW  YORK  TAX  LAW.  119 

interest.  The  county  treasurer  of  the  county  of  Rockland  may  defer  the  sale 
of  any  parcel  of  non-resident  real  estate  in  such  county  for  unpaid  taxes, 
until  the  unpaid  taxes  thereon  with  accrued  interest  shall  amount  in  the 
aggregate  to  the  sum  of  two  dollars. 

Amended  by  ch.  261  of  1901.     In  effect  April  4,  1901. 

Amended  by  ch.  171  of  1902.     In  effect  March  15,  1902. 

Amended  by  ch.  170  of  1903.     In  effect  April  14,  1903. 

§  151.  Advertisement  and  sale. — The  county  treasurer  shall 
immediately  after  the  expiration  of  such  six  months  cause  to  be 
published  at  least  once  in  each  week  for  six  weeks,  in  the  two  news- 
papers designated  for  the  publication  of  the  session  laws,  a  list  of 
real  estate  so  liable  to  be  sold,  together  with  a  notice  that  such  real 
estate  will,  on  a  day  at  the  expiration  of  said  six  weeks  specified  in 
such  notice,  and  the  succeeding  days,  be  sold  at  public  auction  at 
the  court  house  in  the  county  where  the  same  is  situated,  to  dis- 
charge the  taxes,  interest  and  expenses  that  may  be  due  thereon  at 
the  time  of  such  sale.  On  the  day  mentioned  in  such  notice  the 
county  treasurer  shall  begin  the  sale  of  Said  real  estate  and  continue 
the  same  from  day  to  day.  The  charge  for  publishing  such  notice 
shall  be  seventy-five  cents  per  folio  for  the  first  insertion,  and  fifty 
cents  per  folio  for  each  subsequent  insertion.  The  counties  of  St. 
Lawrence,  Lewis  and  Oneida,  and  the  counties  of  the  state  other 
than  those  in  the  forest  preserve  are  empowerd  to  acquire  and  hold 
such  lands  within  twenty  days  after  the  time  for  redemption  has 
expired  the  county  treasurer  of  each  of  the  counties  of  St.  Law- 
rence, Lewis  and  Oneida  shall  file  with  the  comptroller  a  certified 
statement  of  all  tracts  or  parcels  of  land  situated  in  the  forest  pre- 
serve which  have  been  bid  in  by  the  county  and  have  not  been  re- 
deemed, and  shall  sell  and  convey  to  the  state  any  tract  or  parcel  of 
land  specified  in  such  statement  which  the  comptroller  shall  desig- 
nate \vithin  six  months  after  such  statement  is  filed,  upon  the  pay- 
ment of  the  taxes,  interests  and  expenses  due  thereon  at  the  time 
of  the  sale  and  also  all  taxes  assessed  thereon  since  such  sale,  and 
the  comptroller  shall  draw  his  warrant  on  the  state  treas- 
urer for  the  amount  thereof,  or  credit  the  county  with  such 
amount  in  the  books  of  his  office.  After  the  expiration  of  such 
six  months  in  the  counties  of  St.  Lawrence,  Lewis  and 
Oneida,  and  after  the  time  for  redemption  has  expired  in  any 
other  county,  the  county  treasurer  is  authorized  in  the  name  of 
the  board  of  supervisors  of  the  county  to  sell  and  convey  under  his 
hand  and  seal  such  lands,  as  have  not  been  conveyed  to  the  state, 
in  the  manner  and  upon  such  terms  as  the  board  of  supervisors  of 
the  county  may  direct. 

Am'd  by  chap.  362  of  1898.     In  effect  April  20,  1898. 

A  tax  sale,  although  irregular  in  some  respects,  vests  the  legal  title  in  the 
purchaser  of  the  parcel  sold  as  to  all  persons  except  the  person  owning  the 
parcel  at  the  time  of  the  sale.  Andrews  v.  Wheeler,  18  Misc.  646. 

§  152.  Redemption. — The  owner,  occupant  or  any  other  person 
having  an  interest  in  any  real  estate  sold  for  taxes  as  aforesaid, 


120  NEW  YORK  TAX  LAW. 

may  redeem  the  same  at  any  time  within  one  year  after  the  last  day  of 
such  sale,  by  paying  to  tne  county  treasurer  of  the  county,  for  the  use  of  the 
purchaser,  the  sum  mentioned  in  his  certificate,  together  with  interest  thereon 
at  the  rate  of  ten  per  centum  per  annum,  to  be  computed  from  the  date  ot 
such  certificate,  and  any  tax  which  the  holder  of  said  certificate  shall  have 
paid  between  the  days  of  sale  and  redemption,  together  with  the  share  of 
the  expense  of  the  publication  of  notices  to  redeem  the  real  estate  sold  in 
such  county  for  unpaid  taxes,  as  apportioned  by  the  county  treasurer  to  the 
real  estate  so  redeemed,  which  expense  shall  be  in  the  first  instance  a  county 
charge  and  shall  be  at  the  same  rate  as  that  provided  for  the  publication  o'f 
notices  of  tax  sales.  In  case  any  parcel  of  real  estate  mentioned  in  such 
notice  to  redeem  shall  not  be  redeemed  within  the  one  year  allowed  by  law 
for  such  redemption  then  and  in  that  event  the  share  of  the  expense  ,>f 
the  publication  of  notices  to  redeem  such  unredeemed  real  estate  sold  in  any 
such  county  for  unpaid  taxes,  as  apportioned  by  the  county  treasurer,  together 
Wicj.  interest  thereon  for  one  year  at  the  rate  of  ten  per  centum  per  annum, 
shall  be  laid  before  the  board  of  supervisors  of  such  county  for  reassessment 
as  are  other  taxes  and  shall  be  by  such  board  of  supervisors  reassessed  upon 
the  assessment  roll  of  the  current  year  against  real  estate  and  shall  be  a 
lien  thereon. 

Amended  by  ch.  535  of  1904. 

Notice  of  redemption  from  tax  sale  which  describes  the  property  as  being 
on  the  west  side  of  the  street  instead  of  on  the  east  side  is  substantially 
defective.  Clason  v.  Baldwin,  152  N.  Y.  204. 

£  152-a.  Redemption  of  real  property  stricken  from  tax  rolls. — The  real 
property  struck  uown  to  a  county  at  said  tax  sale  and  emitted  from  the 
tax  rons  as  provided  in  section  fifty  of  this  act  shall  not  1  :•  subject  to 
further  sale  after  having  been  once  so  sold  for  taxes.  The  real  pivpi-rtiy  so 
oin., ted  from  the  tax  rolls  may  be  redeemed  by  the  owner.  <  < 
person  having  an  interest  in  the  same;  provided  the  county  has  not  acquire.! 
a  title  in  fee  to  such  real  property,  upon  the  payment  to  the  eomitv  treasurer 
for  the  use  and  benefit  of  the  county  of  a  sum  equal  to  11  •  groi  s  amount  ot 
the  taxes,  expenses  of  such  sale,  penalty  ana  interest  thereon,  together 
the  tax  and  interest  thereon  which  would  have  been  due  on  said  real  pn.i 
had  it  been  taxed  during  each  of  the  years  it  was  so  omitted  from  the 
tax  rolls.  The  said  taxes  for  each  of  the  years  during  which  said  real 
<'«1nio  is  so  omitted  from  the  tax  rolls  shall  he  computed  on  the  basis  of 
the  assessed  valuations  returned  pn  said  real  property  by  the  assessors  of  the, 
several  tax  districts  and  at  the  rate  fixed  by  the  board  of  supervisors  as 
the  tax  rate  for  the  tax  district  within  which  said  real  estate  is  situated 

Added   by  ch.  447  of  1905. 

§  153.  Conveyance  by  county  treasurer. — If  such  real  estate, 
or  any  portion  thereof,  be  not  redeemed  as  herein  provided,  the 
county  treasurer  shall  execute  to  the  purchaser  a  conveyance  of  the 
real  estate  so  sold,  the  description  of  which  real  estate  shall  include 
a  specific  statement  of  whose  title  or  interest  is  thereby  conveyed, 
so  far  as  appears  on  the  record,  which  conveyance  shall  vest  in  the 
grantee  an  absolute  estate  in  fee,  subject,  however,  to  all  claims  the 
county  or  state  may  have  thereon  for  taxes  or  liens  or  incumbrance. 
The  county  treasurer  shall  receive  from  the  purchaser  fifty  cents 
for  preparing  such  conveyance  and  ten  cents  additional  for  each 
piece  or  parcel  of  land  described  therein,  exceeding  the  first.  All 
purchases  made  for  the  county  shall  be  included  in  one  convoy  a  nee, 
for  which  the  county  treasurer  shall  receive  ten  dollars.  Every 
sneh  conveyance  shall  be  executed  by  the  treasurer  of  the  county, 
under  his  hand  and  seal,  and  may  be  recorded  in  the  same  manner 
and  with  like  effect  as  a  conveyance  of  real  estate  properly  acknowl- 
edged or  proven.  The  money  received  by  the  county  trasurer  on 
every  such  sale  shall  be  applied  by  him,  after  deducting  the  ex- 
penses thereof,  in  like  manner  as  if  the  same  had  been  paid  to  him 

by  the  collectors  of  the  several  towns. 
'  Am'd  ch.  3.39  of  1808. 


."Naw  YORK  TAX  I<AW.  1211 

i 

r  §  151.  Conveyance  and  its  effect. — 'A1  purchaser  or  his  legal 
representative  may,  upon  receiving  a  conveyance  under  and  by 
virtue  thereof,  possess  and  enjoy  for  his  own  use  the  real  estate 
described  in  such  conveyance,  unless  redeemed  as  herein  pro- 
vided, and  after  the  expiration  of  the  time  to  redeem  the  same, 
may  cause  the  occupant  of  such  real  estate  to  be  removed  there- 
from, and  the  possession  to  be  delivered  to  him  in  the  name 
manner  and  by  the  same  proceedings,  and  before  the  same 
officers  as  in  the  case  of  a  tenant  holding  over  after  the  expira* 
tion  of  his  term  without  permission  of  his  landlord. 

§  155.  When  purcnase  money  to  DC  refunded. —  Whenevea 
any  purchaser  under  such  sale  shall  be  unable  to  regain  posses* 
sion  of  the  real  estate  purchased  by  him  by  reason  of  error  on 
irregularity  in  the  assessment  or  levying  of  a  tax,  or  in  pro- 
ceedings for  the  collection  thereof,  the  board  of  supervisors  of 
the  county  shall  refund  the  purchase-money  so  paid,  with  inter* 
est  upon  the  same  being  presented  and  audited  as  other  countjj 
charges,  and  such  moneys  shall  be  charged  over  to  the  tax  dis-« 
trict  where  the  irregularity  arose. 

§  156.  Lands  which  the-  state  owns  or  upon  which  it  has  a 
lien.  —  The  county  treasurer  of  any  county  not  embracing  at 
portion  of  the  forest  preserve  shall,  at  least  two  months  prior  to 
any  tax  sale  to  be  held  by  him,  transmit  to  the  comptroller  an 
accurate  and  complete  list  of  all  the  lands  in  such  county  to  be 
sold  thereat.  The  state  comptroller  shall,  at  least  two  weeks 
prior  to  any  such  tax  sale,  transmit  to  such  county  treasurer 
a  list  of  all  lands  advertised  to  be  sold  at  such  tax  sale,  belong}- 
ing  to  the  state,  or  shall  then  be  mortgaged  to  the  commissioners 
for  loaning  certain  moneys  of  the  United  States,  or  against  which 
the  state  holds  a  bond  or  lien,  for  any  part  of  the  purchase 
money  thereof,  or  for  which  the  state  may  then  hold  a  tax  sale 
certificate.  The  county  treasurer  conducting  such  sale  shall  bid 
in  for  the  state  all  lands  described  in  the  list  transmitted  to 
him  by  the  comptroller,  and  shall,  at  the  close  of  such  sale, 
transmit  to  the  comptroller  a  verified  and  itemized  statement 
showing  the  amount  of  each  bid  made  in  the  name  of  the  state 
10 


122  NEW  YORK  TAX  LAW. 

thereat,  and  the  state  comptroller  shall,  within  ten  days  after  the  receipt 
by  him  of  such  statement,  draw  his  warrant  on  the  state  treasurer  tor  the 
amount  thereof  or  credit  the  county  with  the  amount  of  such  statement  on 
the  books  of  his  office. 

§  157.  Provisions  relative  to  comptroller  to  apply  to  treasurer. — The  pro- 
visions of  article  six  of  this  act,  entitled  "  sales  by  comptroller  for  unpaid 
taxes  and  redemption  of  lands  "  shall,  in  so  far  as  it  is  not  otherwise  herein 
provided,  govern  and  control  the  action  of  the  county  treasurer,  who  shall 
perform  the  duties  therein  devolved  upon  the  comptroller  and  the  same  rights 
and  remedies  shall  be  deemed  to  exist  under  the  provisions  of  thi.s  article 
as  are  provided  for  in  said  article  six. 

§  158.  Article  not  to  relate  to  certain  cities. — This  or  the  preceding  article 
shall  not  affect  any  law  relating  to  the  sale  of  real  estate  for  taxes  in 
any  city. 

§  159.  Expense  of  publishing  notice  to  redeem.— Where  a  tax  sale  has  been 
held  by  a  county  treasurer  pursuant  to  this  article,  the  expense  of  pub- 
lishing the  notice  to  redeem  as  required  by  section  one  hundred  and  thirty 
of  this  chapter  shall  be  apportioned  as  equitable  as  may  be  between  the 
several  pieces  or  parcels  included  therein.  The  amount  so  apportioned  to 
any  parcel  shall  be  paid  to  the  county  treasurer  by  the  purchaser  at  the  tax 
sale  upon  the  execution  of  a  conveyance  to  him.  If  a  parcel  of  laud  is 
redeemed  subsequent  to  the  publication  of  the  notice,  the  person  redeeming 
shall  pay  to  the  county  treasurer,  in  addition  to  the  amount  required  by 
section  one  hundred  and  fifty-two,  the  expense  of  publishing  the  notice  to 
redeem  the  same.  If  a  parcel  of  land  is  bid  in  by  the  county  and  is  not 
redeemed,  the  expense  of  publishing  the  notice  to  redeem  shall  be  a  county 
charge.  The  money  received  by  a  county  treasurer  for  the  expense  of  pub- 
lishing the  redemption  notices  shall  be  applied  by  him  to  pay  the  publishers 
therefor. 

Added  by  ch,  278  of  1905. 

ARTICLE  VIII. 

STATE  BOARD  OP  TAX  COMMISSIONERS;  STATE  BOARD  OF  EQUALIZATION. 

Section   170.  State  board  of  tax  commissioners. 

171.  Powers  and  duties  of  state  board  of  tax  commissioners. 

172.  Tax    commissioners    to    visit    counties. 

173.  State  board  of  equalization;  powers  and  duties. 

174.  Appeals  to  the  state  board  of  tax  commissioners  from  equaliza- 

tion of  board  of  supervisors. 

175.  Appeals,  how  conducted. 

176.  Determination  of  appeals. 

177.  Costs  on  appeal. 

§  170.  State  board  of  tax  commissioners. — The  tax  commissioners 
now  in  office  shall  continue  in  office  for  .the  terms  foi  which  they  were 
appointed,  and  they  and  their  successors  shall  constitute  the  state 
board  of  tax  commissioners.  On  the  expiration  of  their  terms  the 
governor  shall  appoint  three  commissioners  by  and  with  the  advice 
and  consent  of  the  senate,  to  hold  office  for  three  years,  and  so  classified 
that  the  term  of  office  of  one  of  them  shall  expire  with  the  thirty- 
first  day  of  December  in  each  year,  and  in  case  of  a  vacancy  the  ap- 
pointment shall  be  for  the  unexpired  term.  Each  commissioner  shall 
receive  an  annual  compensation  of  five  thousand  dollars,  payable 
monthly,  and  in  addition  thereto  the  expenses  actually  incurred  by 


NEW  YORK  TAX  LAW.  123 

him,  in  the  discharge  of  his  official  duties,  including  expenses  while 
attending  meetings  of  the  commission. 

Am'd  by  ch.  94  of  1900.     In  effect  March  8,  1900. 

§  171.  Powers  and  duties  of  state  board  of  tax  commission- 
ers.—  The  state  board  of  tax  commissioners  shall: 

First.  Investigate  and  examine,  from  time  to  time,  as  to  the 
methods  of  assessment  within  the  state. 

Second.  Furnish  local  assessors  with  such  information  as  may 
be  necessary  or  proper  to  aid  them  in  making  the  assessment 
thereof. 

Third.  Make  such  rules  and  regulations  as  may  be  necessary 
to  enforce  the  provisions  of  this  article  and  prepare  forms  for 
reports  and  assessment-rolls,  and  furnish  the  same  to  assessors 
and  other  officers  at  the  expense  of  the  state. 

Fourth.  Take  testimony  and  hear  proofs,  under  oath,  with, 
reference  to  any  matter  within  the  line  of  its  official  duty.  Anjj 
member  of  such  board  may  be  designated  for  that  purpose.  And 
it  may  require  from  all  state  and  municipal  officers  such  in- 
formation as  may  be  necessary  for  the  proper  discharge  of  ita 
duties. 

Fifth.  Hold  meetings  at  an  office  to  be  assigned  it  in  one  ofi 
the  state  buildings  at  Albany,  at  such  times  as  may  be  fixed  by; 
the  chairman  of  the  board  or  by  adjournment  thereof,  or  at  suck 
other  places  as  it  may  designate. 

Sixth.  Employ  a  secretary,  prescribe  his  duties  and  fix  his  salary 
at  a  sum  not  to  exceed  thirty-five  hundred  dollars  per  annum ;  employ 
not  to  exceed  six  special  agents  who  shall  be  deemed  the  confidential 
agents  of  the  board ;  and  experts  and  other  needed  assistants  and  pre- 
scribe their  duties.  It  shall  fix  the  compensation  of  such  employees, 
which  shall  not  exceed  in  the  aggregate  the  amount  annually  appro- 
priated by  the  legislature  for  that  purpose. 

Am'd  by  chap.  94  of  1900.     In  effect  March  8,  1900. 

Seventh.  Prepare  an  annual  report  to  the  legislature  and  recom- 
mend such  changes  or  amendments  to  the  tax  laws  as  it  may  deem 
advisable. 

Eighth.  Perform  the  other  powers  and  duties  conferred  upon  it  by 
law. 

§  172.  Tax  commissioners  to  visit  counties. — Two  or  more  of 
the  members  of  the  board  of  tax  commissioners  shall  officially 


12i  FEW  YOEK  TAX  LAW/ 

i 

visit  every  county  in  the  state  at  least  once  in  two  years,  and 
inquire  into  the  methods  of  assessment  and  taxation,  and  ascer- 
tain whether  the  assessors  faithfully  discharge  their  duties  and 
particularly  as  to  their  compliance  with  this  act  requiring  the 
assessment  of  all  property  not  exempt  from  taxation  at  its  full 
value. 

§  173.  State  board  of  equalization ;  powers  and  duties. — 
The  commissioners  of  the  land  office  and  the  three  commissioners 
of  taxes  shall  constitute  the  state  board  of  equalization.  The 
state  board  of  equalization  shall  meet  in  the  city  of  Albany  on 
the  first  Tuesday  in  September  in  each  year,  for  the  purpose  of 
examining  and  revising  the  valuations  of  real  and  personal  prop- 
erty of  the  several  counties  as  returned  to  the  board  of  tax  com- 
missioners, and  shall  fix  the  aggregate  amount  of  assessment  for 
each  county,  upon  which  the  comptroller  shall  compute  the  state 
tax.  Such  board  may  increase  or  diminish  the  aggregate  valua- 
tions of  real  property  in  any  county  by  adding  or  deducting 
such  sum  as  in  its  opinion  may  be  just  and  necessary  to  produce 
a  just  relation  between  the  valuations  of  real  property  in  the 
state.  But  it  shall,  in  no  instance,  reduce  the  aggregate  valua- 
tions of  all  the  counties  below  the  aggregate  valuations  thereof 
as  so  returned.  The  comptroller  shall  immediately  ascertain 
from  this  assessment,  a  copy  of  which  shall  be  transmitted  to 
him,  the  proportion  of  state  tax  each  county  shall  pay,  and  mail 
a  statement  of  the  amount  to  the  county  clerk,  and  to  the  chair- 
man and  clerk  of  the  board  of  supervisors  of  each  county. 

§  174.  Appeals  to  the  state  board  of  tax  commissioners  from 
equalization  by  board  of  supervisors. — Any  supervisor  may 
appeal  in  behalf  of  the  town,  city  or  ward,  which  he  wholly  OP 
in  part  represents,  to  the  state  board  of  tax  commissioners,  from 
any  act  or  decision  of  the  board  of  supervisors,  in  the  equaliza- 
tion of  assessments  and  the  correction  of  the  assessment-rolls, 
If  such  appeal  is  brought  in  behalf  of  a  town,  a  majority  of  the 
town  board  of  such  town,  if  in  behalf  of  a  city,  a  majority  of 
the  supervisors  representing  such  city,  or  if  the  assessment  in 
the  wards  of  any  city  are  equalized  separately  and  such  wards 
have  separate  assessment-rolls,  then  the  alderman  or  aldermen 


YORK  TAX  LAW.  125 

representing  such  ward  in  the  common  council  of  the  city,  shall 
first  consent  to  and  approve  of  the  bringing  of  such  appeal. 
Such  appeal  shall  be  brought  within  ten  days  after  the  delivery 
of  the  assessment-roll  to  the  collector  by  filing  in  the  office  of  the 
county  clerk  a  notice  thereof,  with  such  consent  indorsed  thereon 
or  annexed  thereto,  together  with  the  affidavit  of  the  supervisor 
so  appealing,  that  in  his  opinion  injustice  has  been  done  to  such 
town,  city  or  ward  by  the  act  or  decision  from  which  the  appeal 
is  taken;  and  also  within  such  time,  by  serving  personally  or  by 
mail,  a  duplicate  or  copy  of  such  notice,  consent  and  affidavit 
on  the  chairman  or  clerk  of  the  board  of  supervisors,  and  by 
mailing  such  a  copy  or  duplicate  to  the  state  board  of  tax  com- 
missioners. 

§  175.  Appeals,  how  conducted. —  The  board  of  tax  commis- 
sioners may  prepare  a  form  of  petition  and  notice  of  appeal  from 
decisions  of  the  board  of  supervisors  in  the  equalization  of  assess- 
ment and  rules  and  regulations  in  relation  to  bringing  such 
appeals  to  a  hearing  or  trial  thereof.  Such  rules  shall  provide 
for  a  hearing  on  the  papers  and  proofs  submitted  to  the  board  of 
supervisors  on  making  the  equalization,  in  case  the  party  so  de- 
sires, and  also,  in  case  the  notice  of  appeal  so  specifies,  for  the 
taking  of  additional  evidence  offered  by  either  party.  The  appeal 
shall  be  heard  in  the  county  in  which  it  originated.  In  either 
case  such  hearing  shall  be  had  at  a  time  and  place  to  be  fixed  by 
the  board  upon  notice  of  at  least  twenty  days  by  mail  to  the 
party  appealing  and  to  the  clerk  of  the  board  of  supervisors  of 
the  county  in  which  the  appeal  is  taken.  If  the  appellant  or  his 
successor  fails  to  appear  at  the  time  and  place  appointed  or 
upon  any  day  to  which  such  hearing  and  trial  shall  be  adjourned, 
the  board  shall  make  an  order  dismissing  the  appeal,  which  shall 
have  the  same  effect  as  if  the  appeal  had  not  been  sustained 
after  a  hearing  on  the  merits. 

§  17G.  Determination  of  appeals. —  On  every  such  hearing  or 
trial,  the  board  of  tax  commissioners  shall  determine  whether 
any,  and  if  any,  what  deductions  ought  to  be  made  from  the 
aggregate  corrected  value  of  the  real  and  personal  property  of 
such  tax  district  as  mndo  and  to  what  tax  district  or  districts  in 


YORK  TAX  LAW. 

such  county  the  amount  of  such  deductions,  if  any,  shall  "be 
added;  and  shall  certify  their  determination,  in  writing,  to  such 
board  of  supervisors  and  forward  the  same  by  mail  within  ten 
days  thereafter  to  the  clerk  of  the  board,  directed  to  him  at  his 
post-office  address  and  forward  a  copy  thereof  to  the  supervisor 
appealing.  Such  determination  shall  be  carried  into  effect  by 
such  board  at  its  next  annual  session. 

§  177.  Costs  on  appeal. —  The  board  of  tax  commissioners  shall 
certify  the  reasonable  expense  on  every  such  appeal,  not  exceed- 
ing the  sum  of  two  thousand  dollars,  for  services  of  counsel  and 
one  thousand  dollars  for  all  other  expenses,  including  the  com- 
pensation and  expense  of  the  stenographer.  If  such  appeal  is 
not  sustained,  the  costs  and  expenses  thereof  so  certified  shall 
be  a  charge  upon  the  tax  district  or  districts  taking  such  appeal 
and  shall  be  levied  thereon  by  the  board  of  supervisors.  If  the 
appeal  is  sustained,  the  amount  of  such  costs  and  expenses  so 
certified  shall  be  levied  by  the  board  of  supervisors  upon,  and 
collected  from,  the  county  in  the  assessment  and  collection  of 
taxes  for  the  current  year,  except  the  tax  district  or  tax  districts 
whose  appeal  is  sustained.  If  there  shall  be  appeals  by  more 
than  one  tax  district  in  the  county,  some  of  whl?h  are  sustained 
and  some  dismissed,  the  state  board  shall  decide  what  portion 
of  such  costs  and  expenses  shall  be  borne  by  any  tax  district 
whose  appeal  is  dismissed. 

ARTICLE   IX. 
Corporation  Tax. 

Section  180.  Organization  tax. 

181.  License  tax  on  foreign  corporations. 

182.  Franchise  tax  on  corporations. 

183.  Certain  corporations  exempted  from  tax  on  capital  stock. 

184.  Additional  franchise  tax  on  transportation  and  trans- 

mission corporations  and  associations. 

185.  Franchise  tax  on  elevated  railroads  or  surface  railroads 

not  operated  by  steam. 

186.  Franchise  tax  on  water-works  companies,  gas  companies, 

electric  or  steam  heating,  lighting  and  power  com- 
panies. 

187.  Franchise  tax  on  insurance  corporations. 
187a.   Franchise  tax  on  trust  companies. 
187b.  Franchise  tax  on  savings  banks. 

188.  Tax  upon  foreiim  bankers. 

189.  Ucports  of  corporations. 


NEW  YORK  TAX  LAW.  127 

190.  Value  of  stock  to  be  appraised. 

191.  Further  requirements  as  to  reports  of  corporations. 

192.  Powers  of  comptroller  to  examine  into  affairs  of  corpora- 

tions. 

193.  Notice  of  statement  of  tax;   interest. 

194.  Payment  of  tax  and  penalty  for  failure. 

195.  Eevision  and  readjustment  of  accounts  by  comptroller. 

196.  Eeview  of  determination  of  comptroller  by  certiorari. 

197.  Eegulations  as  to  such  writ  of  certiorari. 

198.  Warrant  for  the  collection  of  taxes. 

199.  Information  of  delinquents. 

200.  Action  for  recovery  of  taxes;    forfeiture  of  charter  of 

delinquent  corporations. 

201.  Eeport?  to  be  made  by  the  secretary  of  state. 

202.  Exemptions  from  other  state  taxation. 

203.  Application  of  taxes. 

§  180.  Organization  tax. — Every  stock  corporation  incorporated 
under  any  law  of  this  state  shall  pay  to  the  state  treasurer  a  tax  of 
one  twentieth  of  one  per  centum  upon  the  amount  of  capital  stock 
which  the  corporation  is  authorized  to  have,  and  a  like  tax  upon  any 
subsequent  increase.  Provided,  that  in  no  case  shall  such  tax  be  less 
than  one  dollar.  Such  tax  shall  be  due  and  payable  upon  the  incor- 
poration of  such  corporation  or  upon  the  increase  of  its  capital  stock. 
Except  in  the  case  of  a  railroad  corporation  neither  the  secretary  of 
state  nor  county  clerk  shall  file  any  certificate  of  incorporation  or 
article  of  association,  or  give  any  certificate  to  any  such  corporation 
or  association  until  he  is  furnished  a  receipt  for  such  tax  from  the 
state  treasurer,  and  no  stock  corporation  shall  have  or  exercise  any 
corporate  franchise  or  powers,  or  carry  on  business  in  this  state  until 
such  tax  shall  have  been  paid.  In  case  of  the  consolidation  of  exist- 
ing corporations  into  a  corporation,  such  new  corporation  shall  be  re- 
quired to  pay  the  tax  hereinbefore  provided  for  only  upon  the  amount 
of  its  capital  stock  in  excess  of  the  aggregate  amount  of  capital  stock 
of  said  corporations.  This  section  shall  not  apply  to  state  and  na- 
tional banks  or  to  building,  mutual  loan,  accumulating  fund  and  co- 
operative associations.  A  railroad  corporation  need  not  pay  such  tax 
at  the  time  of  filing  its  certificate  of  incorporation,  but  shall  pay  the 
same  before  the  railroad  commissioners  shall  grant  a  certificate,  as 
required  by  the  railroad  law  authorizing  the  construction  of  the  road 
as  proposed  in  its  articles  of  association,  and  such  certificate  shall  not 
be  granted  by  the  board  of  railroad  commissioners  until  it  is  furnished 
with  a  receipt  for  such  tax  from  the  state  treasurer. 

Am'd  by  ch.  448  of  1901.     In  effect  April  22,  1901.  « 

Corporation  selling  imported  goods  from  broken  packages,  not  exempt. 
People  ex  rel.  Win.  J.  Matheson  &  Co.  v.  Roberts,  158  N.  Y.  162. 


128  NEW  YOEK  TAX  LAW. 

The  act  is  constitutional. 

The  constitutional  objections  to  the  acts  under  which  these  taxes  were 
imposed  have  been  sufficiently  considered  in  prior  decisions  of  this  court, 
and  the  acts  must  now  be  regarded  as  free  from  constitutional  objections, 
and,  therefore,  valid.  People  v.  Horn  Silver  Mining  Co.,  105  N.  Y.  76,  80. 

We  do  not  think  this  any  longer  an  open  question.  People  v.  Home  Ins. 
Co.,  92  N.  Y.  328;  People  v.  Horn  Silver  Mining  Co.,  105  id.  76,  establish  its 
constitutionality  under  the  State  Constitution,  and  Home  Ins.  Co.  v.  New 
York,  134  U.  S.  594,  holds  that  the  act  of  1880  does  not  violate  any  pro- 
vision of  the  Federal  Constitution.  Matter  of  the  Tax  against  Tiffany  & 
Co.,  80  N.  Y.  486,  489. 

Construction  of  the  term  "  capital  stock." 

The  "capital  stock"  in  this  section  does  not  mean  share  stock,  but  It 
means  the  property  of  the  corporation,  contributed  by  its  stockholders,  or 
otherwise  obtained  by  it,  to  the  extent  required  by  its  charter.  Williams 
r.  The  West.  D.  Tel.  Co.,  93  N.  Y.  162,  188;  People  v.  Singer  Mfg. 
Co.,  78  Hun,  63;  People  v.  Roberts,  82  id.  313,  315. 

§  181.  License  tax  on  foreign  corporations. — Every  foreign  cor- 
poration, except  banking  corporations,  fire,  marine,  casualty  and  life 
insurance  companies,  co-operative  fraternal  insurance  companies  and 
building  and  loan  associations,  authorized  to  do  business  under 
the  general  corporation  law,  shall  pay  to  the  state  treasurer,  for 
the  use  of  the  state,  a  license  fee  of  one-eighth  of  one  per 
centum  for  the  privilege  of  exercising  its  corporate  franchises  or 
carrying  on  its  business  in  such  corporate  or  organized  capacity  in 
this  state,  to  be  computed  upon  the  basis  of  the  capital  stock  employed 
by  it  within  this  state  during  the  first  year  of  carrying  on  its  business 
in  this  state;  and  if  any  year  thereafter  any  such  corporation  shall 
employ  an  increased  amount  of  its  capital  stock  within  this  state,  the 
same  license  fee  shall  be  due  and  payable  upon  any  such  increase.  The  tax 
imposed  by  this  section  on  a  corporation  not  heretofore  subject  to  its  pro- 
visions shall  be  paid  on  the  first  day  of  December,  nineteen  hundred 
and  one,  to  be  computed  upon  the  basis  of  the  amount  of  capital  stock 
employed  by  it  within  the  state  during  the  year  preceding  such  date, 
unless  on  such  date  such  corporation  shall  not  have  emplo}^ed  capital 
within  the  state  for  a  period  of  thirteen  months,  in  which  case  it  shall 
be  paid  within  the  time  otherwise  provided  by  this  section.  No  action 
shall  be  maintained  or  recovery  had  in  any  of  the  courts  in  this  state 
by  such  foreign  corporation  without  obtaining  a  receipt  for  the  license 
fee  hereby  imposed  within  thirteen  months  after  beginning  such  busi- 
ness within  the  state,  or  if  at  the  time  this  section  takes  effect  such  a 
corporation  h#s  been  engaged  in  business  within  this  state  for  more 
that  twelve  months,  without  obtaining  such  receipt  within  thirty  days 
after  such  tax  is  due. 

Am'd  by  ch.  558  of  1901.     In  effect  April  26,  1901. 


HEW  Torn  TAX  LAW.  120 

This  section  does  not  violate  the  Constitution  of  the  United  States. 

The  relator  "  claims  that  under  article  4,  section  2,  of  the  Constitution 
of  the  United  States,  *  *  *  it  should  be  permitted  to  do  business  upon 
the  same  footing  as  domestic  corporations  wholly  engaged  in  manu- 
facturing. *  *  *  We  do  not  think  this  last  contention  can  prevail. 

*  *     *    Special  privileges  enjoyed  by  citizens  in  their  own  States  are  not 
secured  in  other  States  by  this  provision."    People  v.  Roberts,  01  Hun, 
158.  161. 

Corporations  "  wholly  engaged  In  carrying  on  manufactures  in  this 
State." 

The  Western  Electric  Company  Is  an  Illinois  corporation  with  its  main 
office  and  principal  factory  located  in  the  city  of  Chicago,  but  it  also 
conducts  an  extensive  manufacturing  and  general  business  in  the  city  of 
New  York.  In  this  State  it  manufactures  telephone  and  telegraph  ap- 
paratus, and  also  purchases  and  sells  articles  it  does  not  manufacture. 

*  *    *    It,  therefore,  follows  that  the  relator  is  not  wholly  engaged  in 
carrying  on  a  manufacture  within  this  State.    People  v.  Campbell,  145  N. 
Y.  587,  588,  590;  People  v.  Campbell,  144  id.  166,  distinguished. 

Capital  stock  employed  within  this  State. 

Before  a  foreign  corporation  can  be  taxed  under  that  act  in  this  State 
it  must  not  only  employ  a  portion  of  its  capital  in  this  State,  but  it  must 
also  be  engaged  in  business  here.  People  ex  rel.  American  Construction 
&  Dredging  Co.  v.  Wemple,  129  N.  Y.  558.  As  to  a  domestic  corporation, 
it  is  sufficient  to  subject  it  to  taxation  under  the  act  that  its  capital  was 
employed  within  the  State,  aad  is  employed  where  it  is  kept  and  used  for 
the  purposes  of  the  corporation.  People  v.  Campbell,  138  N.  Y.  543,  546. 
See  People  ex  rel.  Am.  Surety  Co.  v.  Campbell,  74  Hun,  101. 

§  182.  Franchise  tax  on  corporations. — Every  corporation,  joint 
stock  company  or  association  incorporated,  organized  or  formed  under, 
by  or  pursuant  to  law  in  this  state,  shall  pay  to  the  state  treasurer  an- 
nually an  annual  tax  to  be  computed  upon  the  basis  of  the  amount  of 
its  capital  stock  employed  within  this  state,  and  upon  each  dollar  of 
such  amount,  at  the  rate  of  one-quarter  of  a  mill  for  each  one  per 
centum  of  dividends  made  and  declared  upon  its  capital  stock  during 
each  year,  ending  with  the  thirty-first  day  of  October,  if  the  dividends 
amount  to  six  or  more  than  six  per  centum  upon  the  par  value  of  such 
capital  stock.  If  such  dividend  or  dividends  amount  to  less  than  six 
per  centum  on  the  par  value  of  the  capital  stock,  the  tax  shall  be  at  the 
rate  of  one  and  one-half  mills  upon  such  portion  of  the  capital  stock 
at  par  as  the  amount  of  capital  employed  within  this  state  bears  to  the 
entire  capital  of  the  corporation.  If  no  dividend  is  made  or  declared, 
the  tax  shall  be  at  the  rate  of  one  and  one-half  mills  upon  each  dollar 
of  the  appraised  capital  employed  within  this  state.  If  such  corpora- 


130  NEW  YOBK  TAX  LAW. 

tion,  joint  stock  company  or  association  shall  have  more  than  one 
kind  of  capital  stock,  and  upon  one  of  such  kinds  of  stock  a  dividend 
or  dividends  amounting  to  six,  or  more  than  six  per  centum,  upon  the 
par  value  thereof,  has  been  made  or  declared,  and  upon  the  other  no 
dividend  has  been  made  or  declared,  or  the  dividend  or  dividends  made 
or  declared  thereon,  amount  to  less  than  six  per  centum  upon  the  par 
value  thereof,  then  the  tax  shall  be  at  the  rate  of  one-quarter  of  a  mill 
for  each  one  per  centum  of  dividends  made  or  declared  upon  the  capital 
stock  upon  the  par  value  of  which  the  dividend  or  dividends  made  or 
declared  amount  to  six  or  more  than  six  per  centum,  and  in  addition 
thereto  a  tax  shall  be  charged  at  the  rate  of  one  and  one-half  mills 
upon  every  dollar  of  the  valuation  made  in  accordance  with  the  pro- 
visions of  this  act  of  the  capital  stock  upon  which  no  dividend  was 
made  or  declared,  or  upon  the  par  value  of  which  the  dividend  or 
dividends  made  or  declared  did  not  amount  to  six  per  centum,  pro- 
vided, however,  that  a  street  surface  railroad  corporation  or  a  steam 
railroad  corporation  or  an  elevator  railroad  corporation,  owning  in  a 
city  a  street  surface  railroad  or  an  elevated  railroad  not  operated  by 
steam,  in  cases  where  the  street  surface  roads  or  elevated  roads  of 
said  owning  corporations  are  operated  by  another  street  surface  rail- 
road corporation  under  a  lease  or  otherwise,  in  so  far  as  the  dividends 
made  and  declared  upon  the  capital  stock  of  the  said  owning  corpora- 
tions shall  be  paid  from  the  gross  earnings  of  the  said  operating  cor-, 
poration  in  the  form  of  rent  or  otherwise,  shall  only  be  required  under 
this  section  to  pay  a  tax  of  three  per  centum  upon  the  dividends  de- 
clared and  paid  from  the  moneys  received  in  the  form  of  rent  or  other- 
wise from  the  operating  company  in  excess  of  four  per  centum  upon 
the  amount  of  its  capital  stock,  provided,  however,  that  nothing  in  this 
section  shall  relieve  the  said  operating  company  of  any  of  the  liabili- 
ties imposed  by  section  one  hundred  and  eighty-five  of  this  chapter. 
Every  corporation,  joint  stock  company  or  association  organized,  in- 
corporated or  formed  under  the  laws  of  any  other  state  or  country 
shall  pay  a  like  tax  for  the  privilege  of  exercising  its  corporate  fran- 
chises or  carrying  on  its  business  in  :.uch  corporate  or  organized  capac- 
ity in  this  state,  to  be  computed  upon  the  basis  of  the  capital  employed 
by  it  within  this  state. 
Am'd  by  ch.  558  of  1901.  In  effect  April  26,  1901. 

The  word  "  incorporated  "  defined. 

The  word  "  incorporated,"  as  here  used,  is  not  to  be  taken  in  a  technical 
or  restricted  meaning  and  confined  to  an  association  brought  into  being 
according  to  the  formula  of  a  statute,  but  as  including  any  combination 
of  individuals  upon  terms  which  embody  or  adopt  as  rules  or  regulations 
of  business  the  enabling  provisions  of  the  statutes.  People  T.  Wemple, 
117  N.  Y.  130,  147. 


YORK  TAX  LAW.  131 

Capital  employed  within  this  State. 

A  tax  based  upon  an  estimate  of  its  value,  which  took  into  consideration 
the  relator's  property  in  shares  of  corporations  outside  of  the  State,  would 
be  erroneous.  People  v.  Campbell,  148  N.  Y.  690,  693;  id  759;  138  id.  543. 

It  did  no  manufacturing  in  this  State,  kept  no  money  here  and  had  no 
property  here  except  a  small  amount  of  office  furniture,  and,  in  fact,  it 
transacted  none  of  its  corporate  business  here.  It  kept  a  hired  office  in  the 
city  of  New  York,  which  was  in  charge  of  a  resident  salaried  agent,  and  the 
office  was  maintained  solely  for  the  convenience  of  itself  and  patrons,  the 
only  design  of  said  office  being  a  meeting  place  for  the  discussion  of  questions 
likely  to  arise  preliminary  to  the  signing  of  contracts.  »  *  *  xhe  only 
obligations  it  incurred  in  this  State  were  for  rent  of  the  office  and  the  salary 
of  its  agent,  and  they  were  discharged  by  checks  drawn  in  the  State  of  Dela- 
ware, on  a  Delaware  bank,  and  paid  in  that  State.  *  *  They  operated 
as  payments  made  in  the  State  of  Delaware,  and  there  was  no  ground  whatever 
for  saying  it  employed  $25,000  of  its  capital,  or  any  other  sum,  in  this  State. 
We  do  not  think  that  the  office  furniture  could  fairly  be  considered  as  capital 
employed  within  this  State.  People  v.  Campbell,  139  N.  Y.  68,  72,  73. 

The  "  capital  stock  "  on  which  a  tax  may  be  imposed  is  limited  by 
the  charter  of  the  corporation;  surplus  cannot  be  taxed. 

We  think  it  is  settled  by  authority  that  "  the  amount  of  capital  stock  " 
made  by  statute  the  basis  of  taxation  can  not  exceed  the  amount  authorized 
by  its  charter.  People  ex  rel.  Union  Trust  Co.  v.  Coleman,  126  N.  Y.  433; 
Williams  v.  West.  U.  Tel  Co.,  93  id.  188.  *  *  *  The  relator  may  employ 
its  surplus  in  its  business  if  it  chooses,  instead  of  increasing  its  capital  stock. 
The  statute  does  not  include  in  this  particular  field  of  taxation  such  surplus 
thus  employed.  People  v.  Roberts,  4  App.  Div.  288,  289. 

Domestic  corporations  presumed  to  do  business  in  this  State. 

The  relator  will  be  presumed  to  have  employed  some  of  its  capital  in  the  city 
of  New  York ;  for  there,  according  to  its  certificate  of  incorporation,  was  its 
principal  place  of  business,  and  from  there  were  its  operations  conducted. 
People  v.  Wemple,  129  N.  Y.  558,  566. 

Comptroller  can  not  assess  surplus  or  undivided  profits. 

I  conclude  that  the  capital  stock  referred  to  in  the  act  of  1880,  and  the  acts 
amendatory  thereto,  is  the  capital  stock  authorized  by  the  charter  of  the  cor- 
poration, and  subscribed  or  raised  by  its  stockholders,  on  which  it  pays  divi- 
dends, and  which  it  is  obliged  to  maintain  intact,  not  the  surplus  or  undivided 
profits  owned  by  it,  however  invested,  which  it  can  at  any  time  turn  into 
money  and  divide  among  its  stockholders.  People  v.  Wemple,  78  Hun,  63,  69; 
131  N.  Y.  64. 

Foreign  corporation  engaged  in  loaning  money  on  west  property,  which  has 
an  office  in  this  state  and  which  sells  a  portion  of  its  securities  in  this  state, 
is  liable  to  a  franchise  tax.  People  ex  rel.  New  England  Loan  and  Trust  Co. 
v.  Roberts,  25  App.  Div.  16. 

Not  proper  where  foreign  corporation  merely  solicits  orders.  People  ex  rel. 
H.  B.  Smith  Co.  v.  Roberts,  27  App.  Div.  455. 

Franchise  tax  law  held  constitutional.  People  ex  rel.  American  Soda  Foun- 
tain Co.  v.  Roberts,  158  N.  Y.  168. 

Assessment  on  par  value  of  stock  is  erroneous.  People  ex  rel.  N.  Y.  &  E.  R. 
F.  Co.  v.  Roberts,  168  N.  Y.  14. 

Tax  is  based  on  actual  and  not  par  value  of  capital  stock.  People  ex  rel. 
N.  Y.  C.  etc.  R.  Co.  v.  Knight,  173  N.  Y.  255. 

Capital  invested  in  securities  entirely  apart  from  any  business  of  the  cor- 
poration is  not  employed  within  this  state.  People  ex  rel.  Com.  Cable  Co. 
v.  Morgan,  86  App.  Div.  577. 

Franchise  tax,  though  measured  by  the  value  of  the  property,  is  not  a  tax 
on  property.  People  ex  rel.  W.  S.  Aluminum  Ptg.  Co.  v.  Knight,  174  U.  S.  475. 


132  NEW  YORK  TAX  LAW. 

§  183.  Certain  corporations  exempt  from  tax  on  capital  stock. — 
Banks,  saving  banks,  institutions  for  savings,  title  guarantee,  insur- 
ance or  surety  corporations,  every  trust  company  incorporated,  organ- 
ized or  formed,  under,  by  or  pursuant  to  a  law  of  this  state,  and  any 
company  authorized  to  do  a  trust  company  business  solely  or  in  connec- 
tion with  any  other  business,  under  a  general  or  special  law  of  this 
state,  laundry  corporations,  manufacturing  corporations  to  the  extent 
only  of  the  capital  actually  employed  in  this  state  in  manufacturing, 
and  in  the  sale  of  the  product  of  such  manufacturing,  mining  corpora- 
tions wholly  engaged  in  mining  ores  within  this  state,  agricultural  and 
horticultural  societies  or  associations,  and  corporations,  joint-stock 
companies  or  associations  operating  elevated  railroads  or  surface  rail- 
roads not  operated  by  steam,  or  formed  for  supplying  water  or  gas 
for  electric  or  steam  heating,  lighting  or  power  purposes,  and  liable 
to  a  tax  under  sections  one  hundred  and  eighty-five  and  one  hundred 
and  eighty-six  of  this  chapter,  shall  be  exempt  from  the  payment  of 
the  taxes  prescribed  by  section  one  hundred  and  eighty-two  of  this 
chapter.  But  such  a  laundrying,  manufacturing  or  mining  corpora- 
tion shall  not  be  -exempted  from  the  payment  of  such  tax,  unless  at 
least  forty  per  centum  of  the  capital  stock  of  such  corporation  is  in- 
vested in  property  in  this  state  and  used  by  it  in  its  laundrying,  manu- 
facturing or  mining  business  in  this  state. 

Am'd  by  ch.  558  of  1901.     In  effect  April  26,  1901. 

This  section,  as  now  worded,  obviates  special  reference  to  decisions  upon  the 
term  "  wholly  engaged  in  manufacturing,"  etc.  See  People  v.  Campbell,  144 
N.  Y.  166. 

What  are  "  manufacturing  corporations." 

The  process  of  manufacture  is  supposed  to  produce  some  new  article 
by  the  application  of  skill  and  labor  to  raw  material.  People  v.  Roberts, 
145  N.  Y.  375,  377. 

In  this  case  it  was  held  that,  where  "  the  relator  purchases  its  spices  and 
baking  powder  in  bulk,  merely  putting  the  same  in  packages  for  sale,"  it 
was  not  a  "  manufacturing  corporation."  In  People  v.  Knickerbocker  Ice 
Co.,  99  N.  Y.  181,  it  was  held  that  the  collecting  of  ice  from  the  Hudson 
i-lver,  storing,  preserving  and  preparing  it  for  sale,  was  not  a  process  of 
manufacture. 

In  Frazee  v.  Moffltt,  20  Blatch,  Cir.  Ct.  Rep.  2G7,  it  was  decided  that 
cutting  grass,  converting  it  into  hay,  pressing  it  in  bales  and  transporting 
it  to  market,  did  not  result  in  producing  a  manufactured  article.  See 
Hartranfr,  v.  Weigmann,  121  U.  S.  G09,  and  cases  there  cited;  Peopld  v. 
Campbell,  88  Hun,  530;  People  v.  Union  Pac.  Tea  Co.,  82  id.  352. 

Exemption  must  be  clearly  shown. 

The  general  rule  is  that  all  property  within  this  State  Is  liable  to  taxa- 
tion, and  when  a  claim  of  exemption  is  made,  it  must  clearly  appear,  ana 
the  party  claiming  it  must  be  able  to  point  to  some  provision  of  law 
plainly  giving  the  exemption.  People  v.  Cclcmau,  135  is.  Y.  231,  234. 


YOEK  TAX  LAW.  133 

«  Manufacturing  "  in  this  State. 

The  relator's  general  office,  its  sales,  Its  bank  account  and  the  general 
control  and  management  of  its  business,  are  all  carried  on  in  this  State, 
but  its  manufacturing  plant,  its  emplo3'es  in  the  business  of  manufactur- 
ing its  goods,  the  work  which  they  perform  and  the  wages  paid  them,  are 
neither  of  them  located  or  carried  on  within  this  State.  In  other  words, 
a  large  part  of  the  business  is  carried  on  within  this  State,  but  the  entire 
business  of  manufacturing  its  products  is  carried  on  in  another  State. 
Within  the  literal  reading  of  this  section  it  is  clear  that  the  relator  is  not 
exempted  from  the  franchise  tax.  It  is  not  engaged  in  carrying  on  manu- 
facture within  this  State.  *  *  *  "The  exemption"  is  not  given  to  all 
"  manufacturing  corporations,"  nor  even  to  those  who  are  engaged  in 
carrying  on  business  within  this  State.  But  the  manufacturing  corporation 
must  also  be  "  engaged  in  carrying  on  manufacture  within  this  State." 
People  y.  Roberts,  4  App.  Div.  388,  389,  390. 

.    The  exemption  applies  to  foreign  and  domestic  corporations  alike. 

Although  it  has  been  held  that  a  distinction  exists  between  a  domestic  and  a 
foreign  corporation,  so  far  as  a  liability  to  pay  any  tax  under  this  section  is 
concerned  (see  People  ex  rel.  A.  C.  &  D.  Co.  v.  Wemple,  129  N.  Y.  558),  yet, 
so  far  as  the  exemption  clause  is  concerned,  I  am  unable  to  discover  any  dis- 
tinction whatever  between  them.  It  applies  to  both  alike.  Id.  390. 

A  foreign  corporation  engaged  in  producing  kindling  wood  done  up  in  bun- 
dles is  carrying  on  a  manufacture.  People  ex  rel.  Standard  Wood  Co.  v. 
Roberts,  20  App.  Div.  514;  People  ex  rel.  N.  E.  Dressed  Meat  Co.  v.  Roberts, 
20  App.  Div.  521. 

What  is  manufacturing  corporation  within  the  meaning  of  the  tax  law. 
People  ex  rel.  F.  W.  DeVoe  &  C.  T.  Reynolds  Co.  v.  Roberts,  51  App.  Div.  77. 

See  People  ex  rel  Eastern  Bermudez  Asphalt  Co.  v.  Morgan,  61  App.  Div. 
373. 

§  184.  Additional  franchise  tax  on  transportation  and  trans- 
mission corporations  and  associations. —  Every  corporation  and 
joint-stock  association  formed  for  steam  surface  railroad,  canal 
steamboat,  ferry,  express,  navigation,  pipe-line,  transfer,  baggage 
express,  telegraph,  telephone,  palace  car  or  sleeping  car  purposes, 
and  all  other  transportation  corporations  not  liable  to  taxes 
under  sections  one  hundred  and  eighty-five  or  one  hundred  and 
eighty-six  of  this  chapter,  shall  pay  for  the  privilege  of  exercis- 
ing its  corporate  franchises  or  carrying  on  its  business  in  such 
corporate  or  organized  capacity  in  this  state,  an  annual  excise 
tax  or  license  fee  which  shall  be  equal  to  five-tenths  of  one  per 
centum  upon  its  gross  earnings  within  the  state,  which  shall 
include  its  gross  earnings  from  its  transportation  or 
transmission  business  originating  and  terminating  within 
this  state,  but  shall  not  include  earnings  derived  from 
business  of  an  interstate  character.  All  settlements  for  such 
taxes  heretofore  based  by  the  comptroller  upon  gross  earnings 


134  NEW  YOEK  TAX  LAW. 

excluding  earnings  from  interstate  business,  hare  been  ratified 
and  confirmed,  except  that  the  accounts  for  taxation  under  sec- 
tion six  of  chapter  three  hundred  and  sixty-one  of  the  laws  of 
eighteen  hundred  and  eighty-one,  for  the  years  eighteen  hun- 
dred and  ninety -two  and  eighteen  hundred  and  ninety -three,  shall 
be  settled  and  adjusted  by  the  comptroller  by  excluding  the 
earnings  of  an  interstate  character  as  provided  by  this  section. 

Tax  upon  gross  earnings  is  legitimate. 

We  feel  constrained  to  hold  that  the  tax  in  question  was  a  tax  upon 
franchises  alone,  and  was,  therefore,  within  the  exercise  of  legitimate 
legislative  power.  People  v.  Home  Ins.  Co.,  92  N.  Y.  328,  348;  affirmed, 
134  U.  S.  594. 

The  provision  in  this  section  that  the  tax  shall  be  solely  upon  gross 
earnings  from  business  "  originating  and  terminating  within  this  State," 
seems  entirely  to  eliminate  the  question  of  "  interstate  commerce," 
which  was  passed  upon  in  the  following  cases:  People  v.  Wemple,  138 
N.  T.  1;  Maine  v.  Grand  Trunk  Ry.  Co.,  142  U.  S.  217;  People  v.  Wemple, 
131  N.  Y.  64;  Woodruff  v.  Parkham,  8  WalL  123;  Osbome  T.  Mobile,  16  id. 
497;  People  v.  Campbell,  74  Hun,  210. 

People  ex  rel.  N.  Y.  C.  &  H.  R.  R.  Co.  v.  Magar,  57  App.  Div.  302. 
See  People  ex  rel.  N.  Y.  C.  &  H.  R.  R.  Co.  v.  Morgan,  168  N.  Y.  1. 

§  185.  Francmse  tax  on  elevated  railroads  or  surface  railroads 
not  operated  by  steam. —  Every  corporation,  joint-stock  company 
or  association  operating  any  elevated  railroad  or  surface  rail- 
road not  operated  by  steam  shall  pay  to  the  state  for  the  privilege 
of  exercising  its  corporate  franchise  or  carrying  on  its  business 
in  such  corporate  or  organized  capacity  within  this  state,  an 
annual  tax  which  shall  be  one  per  centum  upon  its  gross  earn- 
ings from  all  sources  within  this  state,  and  three  per  centum 
upon  the  amount  of  dividends  declared  or  paid  in  excess  of  four 
per  centum  upon  the  actual  amount  of  paid-up  capital  employed 
by  such  corporation,  joint-stock  company  or  association.  Any 
corporation,  joint-stock  company  or  association  taxed  under  this 
section  which  has  paid  a  tax  to  the  state  for  the  year  ending 
November  first,  eighteen  hundred  and  ninety-five,  under  section 
three  of  chapter  five  hundred  and  forty-two  of  the  laws  of  eigh- 
teen hundred  and  eighty,  as  amended  by  chapter  five  hundred 
and  twenty-two  of  the  laws  of  eighteen  hundred  and  ninety,  shall 
be  credited  by  the  comptroller  with  one-third  of  the  amount  so 
paid  in  computing  the  taxes  to  be  paid  for  the  year  ending  June 
thirtieth,  eighteen  hundred  and  ninety-six. 


NEW  YofiK  TAX  LAW.  135 

§  186.  Franchise  tax  on  water-works  companies,  gas  com- 
panies, electric  or  steam  heating,  lighting  and  power  com- 
panies.—  Every  corporation,  joint-stock  company  or  association 
formed  for  supplying  water  or  gas,  or  for  electric  or  steam  heat- 
ing, lighting  or  power  purposes,  shall  pay  to  the  state  for  the 
privilege  of  exercising  its  corporate  franchises  or  carrying  on  its 
business  in  such  corporate  or  organized  capacity  in  this  state, 
an  annual  tax  which  shall  be  five-tenths  of  one  per  centum  upon 
its  gross  earnings  from  all  sources  within  this  state,  and  three 
per  centum  upon  the  amount  of  dividends  declared  or  paid  in 
excess  of  four  per  centum  upon  the  actual  amount  of  paid-up 
capital  employed  by  such  corporation,  joint-stock  company  or 
association. 

§  187.  Franchise  tax  on  insurance  corporations. — An  annual  state 
tax  for  the  privilege  of  exercising  corporate  franchises  or  for  carrying 
on  business  in  their  corporate  or  organized  capacity  within  this  state 
equal  to  one  per  centum  on  the  gross  amount  of  premiums  received 
during  the  preceding  calendar  year  for  business  done  at  any  time 
in  this  state,  which  grobs  amount  of  premiums  shall  include  all 
premiums  received  during  such  preceding  calendar  year  on  all 
policies,  certificates,  renewals,  policies  subsequently  canceled,  in- 
surance and  reinsurance  during  such  preceding  calendar  year,  and 
all  premiums  that  are  received  during  such  preceding  calendar 
year  on  all  policies,  certificates,  renewals,  policies  subsequently 
canceled,  insurance  and  reinsurance  executed,  issued  or  delivered 
in  all  years  prior  to  such  preceding  calendar  year,  whether  such 
premiums  were  in  the  form  of  money,  notes,  credits,  or  any  other 
substitute  for  money,  shall  be  paid  annually  into  the  treasury  of 
the  state,  in  the  year  1905  on 'or  before  July  first  and  in  all 
subsequent  years,  on  or  before  the  first  day  of  June  by  the  fol- 
lowing corporations: 

1.  Every  domestic  insurance  corporation,  incorporated,  organ- 
ized or  formed  under,  by,  or  pursuant  to  a  general  or  special  law; 

2.  Every  insurance    corporation,    incorporated,   organized    or 
formed  under,  by,  or  pursuant  to  the  laws  of  any  other  state  of 
the  United  States  and  doing  business  in  this  state,  except  a  cor- 
poration doing  a  fire  insurance  business  or  a  marine  insurance 
business; 

3.  Every    insurance    corporation,  incorporated,    organized    or 
formed  under,  by,  or  pursuant  to  the  laws  of  any  state  without 


135a  NEW  YORK  TAX  LAW. 

the  United  States;  or  of  any  foreign  country,  except  such  a  cor- 
poration doing  a  life,  health  or  casualty  insurance  business,  and 
doing  business  in  this  state;  but  the  tax  on  gross  premiums  of  a 
corporation  so  incorporated,  organized  or  formed  and  doing  a 
fire  or  marine  insurance  business  within  the  state  shall  be  equal 
to  five-tenths  of  one  per  centum.  This  section  does  not  apply 
to  a  fraternal  beneficiary  society,  order  or  association,  a  corpora- 
tion for  the  insurance  of  domestic  animals,  a  town  or  county  co- 
operative insurance  corporation,  nor  to  any  corporation  subject 
to  the  supervision  of  or  required  by  or  in  pursuance  of  law  to 
report  to  the  superintendent  of  banks;  but  this  section  does  apply 
to  an  individual,  or  partnership,  or  association  of  underwriters 
known  as  Lloyds,  in  so  far  as  corporations  doing  the  same  kind 
of  insurance  business  are  subject  to  its  provisions.  The  taxes 
imposed  by  this  section  shall  be  in  addition  to  all  other  fees, 
licenses  or  taxes  imposed  by  this  or  any  other  law,  except  that 
in  assessing  taxes  under  the  reciprocal  provisions  of  section 
thirty-three  of  chapter  thirty-eight  of  the  general  laws,  credit  shall 
be  allowed  for  any  taxes  paid  under  this  section.  The  term 
"insurance  corporations  "  as  used  in  this  article,  shall  include 
a  corporation,  association,  joint  stock  company  or  association, 
person,  society,  aggregation  or  partnership  by  whatever  name 
known  doing  an  insurance  business  in  this  state. 

Am'd  by  ch.  118  of  1901.     In  effect  October  1,  1901. 
Am'd  by  ch.  94  of  1905. 

§  187a.  Franchise  tax  on  trust  companies. — Every  trust  company 
incorporated,  organized  or  formed  under,  by  or  pursuant  to  a  law  of 
this  state,  and  any  company  authorized  to  do  a  trust  company's  busi- 
ness solely  or  in  connection  with  any  other  business,  under  a  general 
or  special  law  of  this  state,  shall  pay  to,  the  state  annually  for  the 
privilege  of  exercising  its  corporate  franchise  or  carrying  on  its  busi- 
ness in  such  corporate  or  organized  capacity,  an  annual  tax  which  shall 
be  equal  to  one  per  centum  on  the  amount  of  its  capital  stock,  surplus, 
and  undivided  profits.  Any  corporation  taxed  under  this  section  for 
the  year  ending  June  thirtieth,  nineteen  hundred  and  one,  shall  be 
credited  by  the  comptroller  with  one-thirc!  of  the  amount  of  taxes  paid 
by  it  into  the  state  treasury  under  the  provisions  of  section  one  hun- 


NEW  YORK  TAX  LAW.  135b 

dred  and  eighty-two  of  the  tax  law  for  the  year  ending  October 
thirty-fist,  nineteen  hundred. 

Added  by  ch.  132  of  1901,  and  amended  by  ch.  535  of  1901.  In  effect  Apr. 
25..  1901. 

When  capital  stock  of  trust  company  exempt  from  local  assessment.  People 
ex  rel.  Poughkeepsie  Trust  Co.  v.  Lane,  41  Misc.  1. 

§  187b.  Franchise  tax  on  saving*  banks. — Every  savings  bank  in- 
corporated, organized  or  formed  under,  by  or  pursuant  to  a  law  of  this 
state,  shall  pay  to  the  state  annually  for  the  privilege  of  exercising  its 
corporate  franchise  or  carrying  on  its  business  in  such  corporate  or 
organized  capacity,  an  annual  tax  which  shall  be  equal  to  one  per 
centum  on  the  par  value  of  its  surplus,  and  undivided  earnings. 

Added  by  ch.  117  of  1901.     In  effect  March  16,  1901. 

§  188.  Tax  upon  foreign  bankers. — Every  foreign  banker  doing 
business  in  this  state,  shall  annually  pay  to  the  treasurer  a  tax  of  five 
per  centum  on  the  amount  of  interest  or  compensation  of  any  kind 
earned  and  collected  by  him  on  money  loaned,  used  or  employed  in  this 
state  by  such  banker.  The  term,  doing  a  banking  business,  as 
used  in  this  section,  means  doing  any  such  business  as  a  corporation 
may  be  created  to  do  under  article  two  of  the  banking  law,  or  doing 
any  business  which  a  corporation  is  authorized  by  such  article  to  do. 
The  term,  foreign  banker  doing  a  banking  business  in  this  state,  as 
used  in  this  section,  includes 

1.  Every  foreign  corporation  doing  a  banking  business  in  this  state, 
except  a  national  bank. 

2.  Every  unincorporated  company,  partnership  or  association,  of 
two  or  more  individuals,  organized  under  or  pursuant  to  the  laws 
of   another    state    or   country,    doing    a    banking   business    in   this 
state. 

3.  Every  other  unincorporated  company,   partnership   or  associa- 
tion, of  two  or  more  individuals,  doing  a  banking  business  in  this 
state,  if  the  members  thereof,  owning  more  than  a  majority  inter- 
est   therein,    or    entitled    to    more    than    one-half    of    the    profits 
thereof,  or  who  would,  if  it  were  dissolved,   be  entitled   to   more 
than  one-half  of  the  net  assets  thereof,  are  not  residents  of  this 
state. 

4.  Every  nonresident  of  this  state,  doing  a  banking  business  in  this 
state,  in  his  own  name  and  right  only. 

Am'd  by  ch.  500  of  1900.     In  effect  April  18,  1900. 


136  NEW  YORK  TAX  LAW. 

§  189.  Reports  of  corporation. — Corporations  liable  to  pay  a  tax 
under  this  article  shall  report  as  follows : 

1.  Corporations  paying  franchise  tax. — Every  corporation,  associa- 
tion or  joint-stock  company  liable  to  pay  a  tax  under  section  one 
hundred  and  eighty-two  of  this  chapter  shall,  on  or  before  November 
fifteenth  in  each  year,  make  a  written  report  to  the  comptroller  of 
its  condition  at  the  close  of  its  business  on  October  thirty-first  pre- 
ceding, stating  the  amount  of  its  authorized  capital  stock,  the  amount 
of  stock  paid  in,  the  date  and  rate  per  centum  of  each  dividend  de- 
clared by  it  during  the  year  ending  with  such  day,  the  entire  amount 
of  the  capital  of  such  corporation,  and  the  capital' employed  by  it  in 
this  state  during  such  year. 

2.  Transportation   and   transmission    corporations. — Every   trans- 
portation or  transmission  corporation,  joint-stock  company  or  asso- 
ciation liable  to  pay  an  additional  tax  under  section  one  hundred  and 
eighty-four  of  this  chapter,  shall  also,  on  or  before  August  first  in 
each  year,  make  a  written  report  to  the  comptroller  of  its  condition 
at  the  close  of  its  business  on  June  thirtieth  preceding,  stating  the 
amount  of  its  gross  earnings  from  all  sources  and  the  amount  of  its 
gross  earnings  from  its  transportation  or  transmission  business  orig- 
inating and  terminating  within  this  state. 

3.  Elevated  and  surface  railroad  corporations. — Every  corporation, 
joint-stock  company  or  association  liable  to  pay  a  tax  under  section 
one  hundred  and  eighty-five  of  this  chapter,  shall,  on  or  before  Au- 
gust first  of  each  year,  make  a  written  report  to  the  comptroller 
of  its  condition  at  the  close  of  its  business  on  June  thirtieth  pre- 
ceding, stating  the  amount  of  its  gross  earnings  from  business  done 
in  this  state,  the  amount  of  dividends  of  every  nature  declared  or 
paid  during  the  year  ending  June  thirtieth,  the  authorized  capital 
of  the  company  and  the  amount  of  capital  stock  actually  issued  and 
outstanding. 

4.  Water-works,  gas,  electric,  steam  heating,  lighting  and  power 
corporations. — Every  corporation,  joint-stock  company  or  association 

18 


NEW  YORK  TAX  LAW.  137 

liable  to  pay  a  tax  under  section  one  hundred  and  eighty-six  of  this 
chapter,  shall,  on  or  before  December  first  of  each  year,  make  a 
written  report  to  the  comptroller  of  its  condition  at  the  close  of 
its  business  on  October  thirty-first  preceding,  stating  the  amount 
of  its  gross  earnings  from  business  done  in  this  state,  the  amount 
of  dividends  of  every  nature  declared  or  paid  during  the  year  end- 
ing with  October  thirty-first,  the  authorized  capital  of  the  com- 
pany and  the  amount  of  capital  stock  actually  issued  and  out- 
standing. 

5.  Insurance  corporations. — Every  insurance  corporation  liable  to 
pay  a  tax  under  section  one  hundred  and  eighty-seven  of  this  chap- 
ter, shall,  on  or  before  March  first  in  each  year,  make  a  written  report 
to  the  comptroller  of  its  condition  at  the  close  of  its  business  on  De- 
cember thirty-first  preceding,  stating  the  entire  amount  of  premiums 
received  on  business  done  thereby  in  this  state  during  the  year  ending 
with  such  day,  whether  the  premiums  were  in  money  or  in  the  form 
of  notes,  credits  or  other  substitutes  for  money. 

Am'd  by  ch.  118  of  1901.     In  effect  March  16,  1901. 

6.  Foreign  bankers. — Every  foreign  banker  liable  to  pay  a  tax  under 
section  one  hundred  and  eighty-eight  of  this  chapter  shall,  on  or  before 
February  first  in  each  year,  make  a  written  report  to  the  comptroller 
of  the  condition  of  his  business  on  December  thirty-first  preceding, 
stating  the  amount  of  tax  for  which  he  is  liable  under  this  article, 
and  giving  in  detail  the  facts  required  by  the  last  preceding  section 
for  the  purpose  of  ascertaining  and  computing  the  same. 

7.  Trust  companies. — Every  company  liable  to  pay  a  tax  under  sec- 
tion one  hundred  and  eighty-seven-a  of  this  chapter  shall,  on  or  before 
August  first  in  each  year,  make  a  written  report  to  the  comptroller  of 
its  condition  at  the  close  of  business  on  June  thirtieth  preceding, 
separately  stating  the  amount  of  its  capital  stock,  the  amount  of  its 


138  NEW  YORK  TAX  LAW. 

surplus,  and  the  amount  of  its  undivided  profits,  and  containing  such 
other  data,  information  or  matter  as  the  comptroller  may  require. 

Added  by  ch.  132  of  1901.     In  effect  March  21,  1901. 

This  subdivision  was  inadvertently  repealed  by  chap.  535  of  1901,  and  re- 
vived and  re-enacted  by  ch.  172  of  1902,  and  deemed  to  have  continued  in  force 
since  the  date  it  originally  took  effect. 

8.  Savings  banks. — Every  savings  bank  liable  to  pay  a  tax  under 
section  one  hundred  and  eighty-seven-b  of  this  chapter,  shall  on  or 
before  August  first  in  each  year  make  a  written  report  to  the  comp- 
troller of  its  condition,  at  the  close  of  business  on  June  thirtieth 
preceding,  stating  the  par  value  of  its  surplus,  and  undivided  earn- 
ings and  containing  such  other  data,  information  or  matter  as  the 
comptroller  may  require. 

Added  by  ch.  117  of  1901.     In  effect  March  16,  1901. 
Am'd  by  ch.  132  of  1901.     In  effect  March  21,  1901. 

§  190.  Value  of  stock  to  be  appraised. —  In  case  no  dividen3 
has  been  declared,  by  a  corporation,  association  or  joint-stock 
company  liable  to  pay  a  tax  under  section  one  hundred  and 
eighty-two  of  this  chapter,  the  treasurer  OP  secretary  of  the 
company,  shall,  under  oath,  between  the  first  and  fifteenth  day 
of  November  in  each  year,  estimate  and  appraise  the  capital 
stock  of  such  company  upon  which  no  dividend  has  been  declared, 
OP  upon  which  the  dividend  amounted  to  less  than  six  per  centum 
at  its  actual  value  in  cash,  not  less,  however,  than  the  average 
price  which  said  stock  sold  for  during  said  year,  and  shall  for- 
ward the  same  to  the  comptroller  with  the  report  provided  for  in 
the  last  section.  If  the  comptroller  is  not  satisfied  with  the 
raluation  so  made  and  returned  he  is  authorized  and  empowered 
to  make  a  valuation  thereof,  and  settle  an  account  upon  the 
valuation  so  made  by  him,  and  the  taxes,  penalties  and  interest 
to  be  paid  the  state. 

Value  of  stock. 

It  was  not  necessary  for  him  to  ascertain  the  "  intrinsic "  or  the  actual 
value  of  the  stock  in  cash  unless  that  exceeded  the  market  value,  as,  under  the 
statute,  he  was  obliged  to  appraise  it  at  a  sum  not  less  than  the  average  price 
at  which  said  stock  sold  during  the  year.  People  v.  Roberts,  90  Hun,  537,  538. 

See  People  ex  rel.  Colonial  Trust  Co.  v.  Morgan,  47  App.  Div.  126. 


NEW  YORK  TAX  LAW.  CL3fl> 

§  191.  Further  requirements  as  to  report  of  corporations. — 
Every  report  required  by  this  article  shall  have  annexed  thereto, 
the  affidavit  of  the  president,  vice-president,  secretary  or  treas- 
urer of  the  corporation,  association  or  joint-stock  company  or  of 
the  person  or  one  of  the  persons,  or  the  members  of  the  partnefc 
ship  making  the  same,  to  the  effect  that  the  statements  contained 
therein  are  true.  Such  reports  shall  contain  any  other  data,  in- 
formation or  matter  which  the  comptroller  may  require  to  be 
included  therein,  and  he  may  prescribe  the  form  in  which  such 
reports  shall  be  made  and  the  form  of  oath  thereto.  When  so 
prescribed  such  form  shall  be  used  in  making  the  report.  The 
comptroller  may  require  at  any  time  a  further  or  supplemental 
report  under  this  article,  which  shall  contain  information  and 
data  upon  such  matters  as  the  comptroller  may  specify. 

§  192.  Powers  of  comptroller  to  examine  into  affairs  of 
corporation. —  In  case  any  report  required  by  any  of  the  preced- 
ing sections  of  this  article  shall  be  unsatisfactory  to  the  comp- 
troller, or  if  any  such  report  is  not  made  as  herein  required,  the 
comptroller  is  authorized  to  make  an  estimate  of  the  dividends 
paid  by  such  corporation  and  the  value  of  the  capital  stock  em- 
ployed by  it,  from  any  such  report  or  from  any  other  data,  and 
to  order  and  state  an  account  according  to  the  estimate  and 
value  so  mad«*  by  him  for  the  taxes,  percentage  and  interest  due 
the  state  from  such  corporation,  association,  joint-stock  com- 
pany, person  or  partnership.  The  comptroller  shall  also  have 
power  to  examine  or  cause  to  be  examined  in  case  of  a  failure  to 
report  or  in  case  the  report  is  unsatisfactory  to  him,  the  books 
and  records  of  any  such  corporation,  joint-stock  association, 
company,  foreign  banker,  person  OP  partnership,  and  may  hear 
testimony  and  take  proofs  material  for  his  information,  either 
personally  or  he  may  appoint  a  commissioner  by  a  written  ap- 
pointment under  his  hand  and  official  seal  for  that  purpose 
Every  commissioner  so  appointed  shall  be  authorized  to  make 
euch  examination  and  take  such  testimony  and  hear  such  proofs 
and  report  the  proofs  and  testimony  so  taken  and  the  result  of 
his  examination  so  made  and  the  facts  found  by  him  to  the 


140  NEW  YOKK  TAX  LAW. 

comptroller.  The  comptroller  shall,  therefrom,  or  from  any  other 
data  which  shall  be  satisfactory  to  him,  order  and  state  an 
account  for  the  tax  due  the  state,  together  with  the  expenses  of 
such  examination  and  the  taking  of  such  testimony  and  proofs. 
Such  expenses  shall  be  fixed  and  adjusted  bj  the  comptroller. 

The  comptroller  is  made  an  assessor. 

He  is  made  by  the  statute  an  assessor  himself,  and  he  had  a  right  to  «»• 
tiniate  its  value  according  to  such  information  as  he  could  obtain  or  upon 
bis  own  judgment  People  v.  Wemple,  138  N.  Y.  582,  588. 

His  determination  as  to  the  amount  of  the  tax  will  not  be  disturbed  now 
unless  it  clearly  appears  to  be  erroneous.  Id.  587;  People  v.  Am.  Con.  & 
Dredging  Co.,  129  id.  558:  People  v.  Southern  Cotton  Oil  Co.,  J31  id.  64; 
People  v.  Wemple,  133  id.  323. 

§  193.  Notice  of  statement  of  tax ;  Interest. —  Upon  auditing 
and  stating  every  account  for  taxes  OP  other  charges  under  this 
articte.  the  comptroller  shall  forthwith  send  notice  thereof  in 
writing  to  the  person,  partnership,  company,  association  or  cor- 
poration against  whom  the  same  is  made,  which  notice  may  be 
mailed  to  the  post-office  address  of  such  person,  partnership, 
association,  company  or  corporation.  All  accounts  so  audited 
and  stated  shall  bear  interest  upon  the  total  amount  found  due 
thereon  to  the  state,  for  taxes,  percentage,  interest  and  other 
charges,  from  the  expiration  of  thirty  days  after  sending  such 
notice  until  payment  thereof  shall  be  made. 

§  194.  Payment  of  tax  and  penalty  for  failure.-— A  tax  imposed  by 
sections  one  hundred  and  eighty-two  or  one  hundred  and  eighty-six  of 
this  chapter,  shall  be  due  and  payable  into  the  state  treasury  on  or 
before  the  fifteenth  day  of  January  in  each  year.  A  tax  imposed  by 
section  one  hundred  and  eighty-four  of  this  chapter  on  a  transporta- 
tion or  transmission  corporation,  or  by  section  one  hundred  and  eighty- 
five,  on  elevated  railroads  or  surface  railroads  not  operated  by  steam, 
shall  be  due  and  payable  into  the  state  treasury  on  or  before  the  first 
day  of  August  in  each  year.  A  tax  imposed  by  section  one  hundred 
and  eighty-seven  of  this  chapter  on  an  insurance  corporation,  shall  be 
due  and  payable  into  the  state  treasury  on  or  before  the  first  day  of 
June  in  each  year.  A  tax  imposed  by  section  one  hundred  and  eighty- 


NEW  YORK  TAX  LAW.  141 

seven-a  or  one  hundred  and  eighty-seven-b  shall  be  due  and  payable 
into  the  state  treasury  on  or  before  the  first  day  of  September  in  each 
year.  A  tax  imposed  by  section  one  hundred  and  eighty-eight  of  this 
chapter  on  a  foreign  banker  shall  be  due  and  payable  into  the  state 
treasury  on  or  before  February  first  in  each  year.  If  such  tax  in  any 
case  is  not  paid  within  thirty  days  after  the  same  becomes  due,  or  if  the 
report  of  any  such  corporation  is  not  made  within  the  time  required 
by  this  article,  the  corporation,  association,  joint-stock  company,  per- 
son or  partnership,  liable  to  pay  the  tax,  shall  pay  into  the  state  treas- 
ury in  addition  to  the  amount  of  such  tax,  a  sum  equal  to  five  per 
centum  thereof,  and  one  per  centum  additional  for  each  month  the 
tax  remains  unpaid,  which  sum  shall  be  added  to  the  tax  and  paid  or 
collected  therewith.  Every  corporation,  association,  joint-stock  company, 
person,  or  partnership  failing  to  make  the  annual  report  required  by  this 
article,  or  failing  to  make  any  special  report  required  by  the  comp- 
troller, within  any  reasonable  time  to  be  specified  by  him,  shall  forfeit 
to  the  people  of  the  state  the  sum  of  one  hundred  dollars  for  every 
such  failure,  and  the  additional  sum  of  ten  dollars  for  each  day  that 
such  failure  continues.  Such  tax  shall  be  a  lien  upon  and  bind  all 
the  real  and  personal  property  of  the  corporation,  joint-stock  com- 
pany or  association  liable  to  pay  the  same  from  the  time  when  it  is 
payable  until  the  same  is  paid  in  full. 

Am'd  by  chs.  118  and  132  of  1901. 

Am'd  by  ch.  558  of  1901.     In  effect  April  26,  1901. 

§  195.  Revision  and  readjustment   cf   accounts  by  comp- 
troller.—  The  comptroller  may,  at  any  time  within  one  year  from 

the  time  any  such  account  shall  have  been  audited  and  stated,  and  notice 
thereof  sent  to  the  person,  partnership,  company,  association  or  corporation 
against  whom  it  is  stated,  revise  and  readjust  such  account  upon  applica- 
tion therefor  by  the  party  against  whom  the  account  is  stated  or  by  the 
attorney-general,  and  if  it  shall  be  made  to  appear  upon  any  such  application 
by  evidence  submitted  to  him  or  otherwise,  that  any  such  account  included 
taxes  or  other  charges  which  could  not  have  been  lawfully  demanded,  or  that 
payment  has  been  legally  made  or  exacted  of  any  such  account,  he  shall 
resettle  the  same  according  to  law  and  the  facts,  and  charge  or  credit,  as 
the  case  may  require,  the  difference,  if  any,  resulting  from  such  revision  or 
resettlement  upon  the  accounts  for  taxes  of  or  against  any  such  persom, 
partnership,  company,  association  or  corporation.  Such  credit,  whether  al- 
lowed before  or  after  the  passage  of  this  act,  may  be,  by  the  person,  partner- 
ship, company,  association  or  corporation  in  whose  favor  it  is  allowed,  assigned 
to  a  person,  partnership,  company,  association  or  corporation  liable  to  pay 
taxes  under  article  nine  of  this  act  and  the  assignee  of  the  whole  or  any  part 
of  such  credit  on  filing  with  the  comptroller  such  assignment  shall  thereupon 
be  entitled  to  credit  on  the  books  of  the  comptroller  for  the  amount  thereof 
on  the  current  account  for  taxes  of  such  assignee  in  the  same  way  and  with 
the  same  effect  as  though  the  credit  had  originally  been  allowed  in  favor  of 


142  NEW  YORK  TAX  LAW. 

such  assignee.     The  comptroller  shall  forthwith   send  written  notice  of  his 
determination  upon  such  application  to  the  applicant,  and  to  the  .attorney- 
general,  which  notice  may  be  sent  by  mail  to  his  post-office  address. 
Am'd  by  ch.  642  of  1903. 

Petition  —  verification. 

Mr.  Carstensen  states  In  the  petition  that  lio  had  obtained  the  figure* 
appearing  in  his  statement  from  the  records  and  books,  and  believes  them 
to  be  correct,  and  in  the  affidavit  says  that  the  facts  set  forth  in  the 
petition  are  correct  and  true.  We  think  that  in  such  a  case  the  papers 
were  sufficient  to  authorize  the  determination  of  the  comptroller.  *  *  • 
Nor  was  the  effect  of  the  affidavit  of  verification  impaired  because  of  the 
words  "  to  the  best  of  his  knowledge  and  belief  "  at  the  end  thereof.  Peo- 
ple v.  Campbell,  88  Hun,  544,  547,  548;  Pratt  v.  Stevens,  94  N.  Y.  387. 

He  may  receive  affidavits  in  evidence. 

He  may  receive  affidavits  In  evidence.  People  v.  Campbell,  above,  and 
139  N.  Y.  68. 

The  legislature  did  not  confer  power  upon  the  comptroller  or  the  court 
to  direct  the  refunding  of  any  tax  paid  into  the  treasury  to  the  corpora- 
tion that  paid  it.  *  *  *  All  the  comptroller  is  authorized  to  do  in  an 
application  for  revision  and  readjustment  is  to  resettle  the  account  and  to 
charge  or  credit,  as  the  case  may  require,  the  difference,  if  any,  resulting 
from  such  revision  "  upon  the  current  account "  of  the  corporation  filing 
the  petition.  People  v.  Wemple,  133  N.  Y.  617,  618. 

Tax  illegally  assessed  may  be  recovered  back,  although  it  was  paid 
at  the  time  without  objection. 

The  comptroller  fixed  the  amount  of  the  tax,  and  the  relator  paid  It 
without  objection  or  protest.  Subsequently  it  made  application  to  the 
comptroller  for  a  revision  and  readjustment  of  these  accounts,  which  was 
denied.  The  relator  sued  out  a  writ  of  certiorari.  The  Court  of  Appeals 
say:  "Under  the  decisions  in  J29  N.  Y.  543  and  664,  the  taxation  upon 
t*e  relator  for  the  years  above  mentioned  was  illegal.  The  corporation 
was  not  subject  to  the  tax.  *  *  *  We  think  the  act  provides  for  just 
sucb  cases  as  the  relator's.  The  comptroller  is  to  revise  and  readjust  any 
account  for  taxes  whenever,  among  other  things,  it  shall  be  made  to  appear 
that  the  tax  has  been  illegally  paid  or  so  made  as  to  involve  taxes  which 
could  not  have  been  lawfully  demanded.  *  *  *  We  think  the  relator 
was  entitled  to  the  relief  which  it  sought.  (People,  etc.,  v.  Wemple,  133 

N.  Y.  C17.)"    People  Y.  Wemple,  141  N.  Y.  471,  474,  475. 
People  v.  Miller,  84  App.  Div.  168. 

§  196.  Review  01  determination  of  comptroller  by  cer- 
tiorari.—  The  determination  of  the  comptroller  upon  any  applica- 
tion made  to  him  by  any  person,  partnership,  company,  associa- 


YORK.  TAX  LAW.  k  143 

tion  or  corporation  for  a  revision  and  resettlement  of  anj; 
account,  as  prescribed  in  this  article,  may  be  reviewed  both 
upon  the  law  and  the  facts,  upon  certiorari  by  the  supreme  court 
at  the  instance  of  any  person,  partnership,  company,  association 
or  corporation  affected  thereby,  and  in  the  name  and  on  behalf 
of  the  people  of  the  state.  For  the  purpose  of  such  review  the 
comptroller  shall  return,  on  such  certiorari,  the  accounts  and  all 
the  evidence  before  him  on  such  application,  and  all  the  papers 
and  proofs  upon  the  original  statement  of  such  account  and  all 
proceedings  thereon.  If  the  original  or  resettled  accounts  shall 
be  found  erroneous  or  illegal,  either  in  point  of  law  or  of  fact, 
by  the  supreme  court,  upon  any  such  review,  the  accounts  re- 
viewed shall  then  be  corrected  and  restated,  and  from  any  de- 
termination of  the  supreme  court  upon  any  such  review,  an 
appeal  to  the  court  of  appeals  may  be  taken  by  either  party. 

Return,  what  to  contain. 

This  seems  to  contemplate  that  the  whole  case  upon  which  the  comp- 
troller acted  shall  appear  by  the  return,  so  that  the  court  may  determine 
whether  in  any  respect  the  action  of  the  comptroller  was  erroneous  or  il- 
legal, and  if  so,  may  itself  make  the  proper  determination.  People  T. 
Roberts,  4  App.  Div.  334,  336. 

Burden  of  proof. 

In  a  proceeding  to  review  an  assessment  against  a  corporation  *  »  • 
the  burden  rests  upon  the  relator  to  show  error  of  the  comptroller.  People 
v.  Roberts,  91  Hun,  146,  148.  See  People  v.  Campbell,  80  Hun,  466;  145 
N.  Y.  587;  People  v.  Wemple,  129  id.  565;  People  v.  Wemple,  138  id.  583. 

§  197.  Regulations  as  to  such  writ  of  certiorari. —  No 
certiorari  to  review  any  audit  and  statement  of  an  account  OP  any 
determination  by  the  comptroller  under  this  article,  shall  be 
granted  unless  notice  of  application  therefor  is  made  within 
thirty  days  after  the  service  of  the  notice  of  such  determination. 
Eight  days'  notice  shall  be  given,  to  the  comptroller  of  the 
application  for  such  writ.  The  full  amount  of  the  taxes,  per- 
centage, interest  and  other  charges,  audited  and  stated  in  such 
account  must  be  deposited  with  the  state  treasurer  before  mak- 
ing the  application  and  an  undertaking  filed  with  the  comp- 


144  NEW  YOKK  TAX  LAW. 

troller  m  such  amount  and  with  such  sureties  as  a  justice  of  the 
supreme  court  shall  approve  to  the  effect  that  if  such  writ  is 
dismissed  or  the  determination  of  the  comptroller  affirmed,  the 
applicant  for  the  writ  will  pay  all  costs  and  charges  which  may 
accrue  against  him,  or  it  in  the  prosecution  of  the  writ,  including 
costs  of  all  appeals. 

The  notice  to  be  served  on  the  present  comptroller. 

The  acting  comptroller,  being  the  custodian  of  the  records  of  his  prede- 
cessor, can,  without  any  aid  from  his  predecessor,  answer  the  writ  from 
the  records  of  his  office,  and  we  can  see  no  reason  under  such  circum- 
stances for  making  such  predecessor  a  party  to  the  writ  Matter  of  Tif- 
fany, 80  Hun,  486,  488. 

§  198.  Warrant  for  the  collection  of  taxes. — &fter  the  expira- 
tion of  thirty  days  from  the  sending  by  the  comptroller  of  a 
notice  of  a  settlement  of  an  account  as  provided  in  this  article, 
unless  the  amount  of  such  account  shall  have  been  paid  or  de- 
posited with  the  state  treasurer,  if  an  appeal  or  other  proceedings 
have  been  taken  to  review  the  same,  and  the  undertaking  given  as 
provided  in  this  article,  the  comptroller  may  issue  a  warrant 
under  his  hand  and  official  seal,  directed  to  the  sheriff  of  any 
county  of  the  state,  commanding  him  to  levy  upon  and  sell  the 
real  and  personal  property  of  the  person,  partnership,  company, 
association  or  corporation  against  which  such  account  is  stated, 
found  within  his  county  for  the  payment  of  the  amount  thereof 
with  interest  thereon  and  costs  of  executing  the  warrant,  and  to 
return  such  warrant  to  the  comptroller  and  pay  to  the  state 
treasurer  the  money  collected  by  virtue  thereof,  by  a  time  to  be 
therein  specified,  not  less  than  sixty  days  from  the  date  of  the 
warrant.  Such  warrant  shall  be  a  lien  upon  and  shall  bind  the 
real  and  personal  property  of  the  person,  partnership,  company, 
association  or  corporation  against  which  it  is  issued,  from  the 
time  an  actual  levy  shall  be  made  by  virtue  thereof.  The  sheriff 
to  whom  any  such  warrant  shall  be  directed  shall  proceed  upon 
the  same  in  all  respects,  with  like  effect,  and  in  the  same  manner 
as  prescribed  by  law  in  respect  to  executions  issued  against 
property  upon  judgments  of  a  court  of  record,  and  shall  be  en- 


•  Haw  YORK  TAT  LAW.  145 

titled  to  th>  same  fees  for  his  services  in  executing  tfce  warrant, 
to  be  collected  in  the  same  manner. 

f*  §  199.  Information  of  delinquents. —  It  shall  be  the  duty  of 
any  person  having  knowledge  of  the  evasion  of  taxation  under 
this  article  by  any  corporation,  association,  joint-stock  company, 
partnership  or  person  liable  to  taxation  thereunder,  for  any  omis- 
sion on  their  part  to  make  the  reports  required  by  this  article,  to 
make  a  written  report  thereof  to  the  comptroller  of  the  state, 
with  such  information  as  may  be  in  his  possession  as  may  lead  to 
the  recovery  of  any  taxes  due  the  state  therefrom.  If,  in  his 
opinion,  the  interests  of  the  state  require  it,  the  comptroller  may 
employ  such  person  to  assist  in  the  collection  and  preparation 
of  evidence  and  in  the  prosecution  and  trial  of  actions  for  such 
taxes,  and  so  much  of  the  same,  not  exceeding  ten  per  centum 
thereof,  as  may  be  collected  from  any  such  delinquent  corpora- 
tion, association,  company,  partnership  or  person,  by  reason  of 
such  report  and  such  services,  as  shall  have  been  agreed  upon 
between  such  person  and  the  comptroller  or  attorney-general  as 
a  compensation  therefor,  shall  be  paid  to  such  person,  and  noth- 
ing shall  be  paid  to  such  person  for  such  report  or  services  unless 
there  shall  be  a  recovery  of  taxes  by  reason  thereof. 

§  200.  Action  for  recovery  of  taxes ;  forfeiture  of  charter  of 
delinquent  corporation. —  An  action  may  be  brought  by  the 
attorney-general,  at  the  instance  of  the  comptroller,  in  the  name! 
of  the  state,  to  recover  the  amount  of  any  account  audited  and 
stated  by  the  comptroller  under  the  provisions  of  this  article. 
If  any  such  account  shall  remain  nnpaid  at  the  expiration  of  one 
year  after  notice  of  the  statement  thereof  has  been  sent  as 
required  by  this  article,  and  the  comptroller  is  satisfied  that  the 
failure  to  pay  the  same  is  intentional,  he  shall  no  report  to  the 
attorney-general,  who  shall  immediately  bring  an  action,  in  the 
name  of  the  people  of  the  state,  for  the  forfeiture  of  the  fran- 
chise of  any  corporation,  joint-stock  company  or  association 
failing  to  make  such  payment,  and  if  it  is  found  that  such  failure 
was  intentional,  judgment  shall  be  rendered  in  such  action  for 
19 


146  NEW  YOEK  TAX  LAW, 

the  forfeiture  of  its  franchise  and  for  its  dissolution,  and  there- 
after  such  franchise  shall  be  annulled. 

§  201.  Reports  to  be  made  by  the  secretary  of  state. —  The 
secretary  of  state  shall  transmit  on  the  first  day  of  each  month, 
to  the  comptroller,  a  report  of  the  stock  corporations  whose) 
certificates  of  incorporation  are  filed,  or  of  the  foreign  stock 
corporations  to  whom  a  certificate  of  authority  has  been  issuedi 
to  do  business  in  this  state,  during  the  preceding  month.  Such! 
report  shall  state  the  name  of  the  corporation,  its  place  of  busi- 
ness, the  amount  of  its  capital  stock,  its  purposes  or  objects, 
the  names  and  places  of  residence  of  its  directors,  and,  if  a 
foreign  corporation,  its  place  of  business  within  the  state.  The 
comptroller  may  prescribe  the  forms  and  furnish  the  blanks  for 
such  reports.  The  secretary  of  state  shall  make  like  reports  to 
the  comptroller  whenever  required  by  him  relating  to  any  such 
corporations  whose  certificates  have  been  filed  or  to  whom  a 
certificate  of  authority  has  been  issued  prior  to  the  time  when 
this  article  takes  effect,  and  during  any  period  of  time  specified 
by  the  comptroller  in  his  request  for  suck  report. 

§  202.  Exemptions  from  other  state  taxation. — The  personal  prop- 
erty of  every  corporation,  company,  association  or  partnership  taxable 
under  this  article,  other  than  for  an  organization  tax,  shall  be  exempt 
from  assessment  and  taxation  upon  its  personal  property  for  state  pur- 
poses, and  the  personal  property  of  every  corporation  taxable  under 
section  one  hundred  and  eighty-seven-a  of  this  article,  other  than  for 
an  organization  tax,  and  as  provided  in  chapter  thirty-seven  of  the 
general  laws,  shall  be  exempt  from  assessment  and  taxation  for  all 
other  purposes,  if  all  taxes  due  and  payable  under  this  article  have 
been  paid  thereby.  The  personal  property  of  a  private  or  individual 
banker,  actually  employed  in  his  business  as  such  banker,  shall  be 
exempt  from  taxation  for  state  purposes,  i  f  such  private  or  individual 
banker  shall  have  paid  all  taxes  due  and  payable  under  this  article. 
Such  corporation  and  private  or  individual  banker  shall  in  no  other 
respect  be  relieved  from  assessment  and  taxation  by  reason  of  the  pro- 
visions of  this  article.  The  owner  and  holder  of  stock  in  an  incor- 
porated trust  company  liable  to  taxation  under  the  provisions  of  this 
act  shall  not  be  taxed  as  an  individual 'for  such  stock. 

Am'd  by  ch.  132  of  11)01. 

The  amendment  of  ch.  132  of  1901  was  inadvertently  repealed  by  ch.  535  of 
1901  and  revived  and  re-enacted  by  ch.  172  of  1902  and  deemed  to  have  con- 
tinued in  force  since  the  date  it  originally  took  effect. 

See  People  ex  rel.  Mutual  Trust  Co.  v.  Miller  85  App.  Div.  211. 

§  203.  Application  of  taxes. — The  taxes  imposed  by  this  article  and 
the  revenues  thereof  shall  be  applicable  to  the  general  fund  of  the 
treasury  and  to  the  payment  of  all  claims  and  demands  which  arc  a 
lawful  charge  thereon. 


NEW  YORK  TAX  LAW.  147 

ARTICLE  X. 

Taxable  transfers. 

This  article  was  amended  by  chap.  368  of  1905.     In  effect  June  1,  1905. 

Section   220.  Taxable   transfers. 

221.  Exceptions  and  limitations. 

222.  Accrual  and  payment  of  tax. 

223.  Discount  and  interest. 

224.  Lien    of    tax   and   collection    by    executors,    administrators    and 

trustees. 

225.  Refund  of  tax  erroneously  paid. 

226.  Taxes  upon  devises  and  bequests  in  lieu  of  commissions. 

227.  Liability  of  certain  corporations  to  tax. 

228.  Jurisdiction  of  the  surrogate. 

229.  Appointment  of  appraisers,  stenographers,  et  cetera. 

230.  Proceedings  by  appraiser. 

231.  Determination  of  surrogate. 

232.  Appeal  and  other  proceedings. 

233.  composition  of  transfer  tax  upon  certain  estates. 

234.  Surrogate's  assistants  in  Xew  York,  Kings  and  other  counties. 
2:!.").  Proceedings  by  district  attorneys. 

236.  Receipt  from  county  treasurer  or  comptroller. 

237.  Fees  of  county  treasurer. 

238.  Books  and  forms  to  be  furnished  by  the  state  comptroller. 

239.  Reports  of  surrogate  and  county  clerk. 

240.  Reports  of  county  treasurer. 

240a. Report  of  state  comptroller;   payment  of  taxes 

241.  Application  of  taxes. 

242.  Definitions. 

243.  Exemptions  in  article  one  not  applicable. 

Section  220.  Taxable  transfers. — A  tax  shall  Jt  md  is  hereby 
imposed  upon  the.  transfer  of  any  property,  real  or  personal,  of 
the  value  of  five  hundred  dollars  or  over,  or  of  any  interest 
therein  or  income  therefrom,  in  trust  or  otherwise,  to  persons  or 
corporations  not  exempt  by  law  from  taxation  on  real  or  per- 
sonal property,  in  the  following  cases : 

1.  When  the  transfer  is  by  will  or  by  the  intestate  laws  of  this 
state  from  any  person  dying  seized  or  possessed  of  the  property 
while  a  resident  of  the  state. 

2.  When  the  transfer  is  by  will  or  intestate  law,  of  property 
within  the  state,  and  the  decedent  was  a  nonresident  of  the 
state  at  the  time  of  his  death. 

3.  WThen  the  transfer  is  of  property  made  by  a  resident  or  by 
a  nonresident  when  such  nonresident's  property  is  within  this 
state,  by  deed,  grant,  bargain,  snle  or  gift  made  in  contemplation 
of  the  death  of  the  grantor,  vendor  or  donor,  or  intended  to 
take  effect  in  possession  or  enjoyment  at  or  after  such  death. 


148  NEW  YORK  TAX  LAW. 

4.  When  any  such  person  or  corporation  becomes  beneficially 
entitled,  in  possession  or  expectancy,  to  any  property  or  the 
income  thereof  by  any  such  transfer,  whether  made  before  or  after 
the  passage  of  this  act. 

5.  Whenever  any  person  or  corporation  shall  exercise  a  power 
of  appointment  derived  from  any  disposition  of  property  made 
Hther  before  or  after  the  passage  of  this  act,  su-ch  appointment 
when  made  shall  be  deemed  a  transfer  taxable  under  the  pro- 
visions of  this  act  in  the  same  manner  as  though  the  property 
ro  which  such  appointment  relates  belonged  absolutely  to  the 
donee  of  such  power  and  had  been  bequeathed  or  devised  by  such 
donee  by  will ;   and  whenever  any  person  or  corporation  possess- 
ing such  a  power  of  appointment  so  derived  shall  omit  or  fail  to 
exercise  the  same  within  the  time  provided  therefor,  in  w-r»'e  or 
in  part,  a  transfer  taxable  under  the  provisions  of  this  act  shall 
be  deemed  to  take  place  to  the  extent  of  such  omission  or  failure, 
tn  the  same  manner  as  though  the  persons  or  corporations  thereby 
becoming  entitled  to  the  possession  or  enjoyment  of  the  property 
to  which  such  power  related  had  succeeded  thereto  by  a  will  of 
the  donee  of  the  power  failing  to  exercise  such  power,  taking 
effect  at  the  time  of,  such  omission  or  failure. 

6.  The  tax  imposed  hereby  shall  be  at  the  rate  of  five  per 
centum  upon  the  clear  market  value  of  such  property,  except 
as  otherwise  prescribed  in  the  next  section. 

Amended  by  cti.  284  of  1897.    Took  effect  May  6,  1897. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 
See  In  re  Green,  153  N.  Y.  223. 

The  act  is  constitutional. 

We  entertain  no  doubt  that  such  a  tax  is  constitutional.  Matter  of 
McPherson,  104  N.  Y.  306,  316. 

Construction  of  clause  in  subdivision  3.  "When  any  such  person  or  cor- 
poration becomes  beneficially  entitled,"  etc. 

This  latter  clause,  I  think,  relates  to  the  conveyance  alone,  and  is  meant 
to  cover  a  case  where  the  conveyance  may  have  been  made  prior  to  the  act, 
and  yet  the  beneficial  interest,  whether  in  possession  or  expectancy,  sliuuld 
attach  after  the  passage  of  the  act  of  1892.  In  other  words,  where,  by  the 
terms  of  the  instrument  itself,  no  taxable  estate,  either  in  possession  or 
expectancy,  attached  until  after  the  passage  of  the  act  of  1892,  and  not  to 
a  case  where  the  tranfer  was  made  prior  to  the  passage  of  the  act,  although 
the  happening  of  the  event  or  the  contingency  upon  which  the  estate  actua'ly 
vested  in  possession  took  place  after  the  passage  of  the  -act  of  1892. 
Tallmadge  v.  Seaman,  9  Misc.  303,  306. 

Construction  of  act  — "of  the  value  of  five  hundred  dollars  or  over." 

In  none  of  the  previous  acts  had  the  legislature  undertaken  to  define  the 
terms  it  had  used,  but  by  the  section  last  .quoted,  and  the  whole  revised 
act  taken  together,  it  seems  to  us  that  the  judgment  of  tne  legislature  is 


YORK  TAX  LAW.  149 

made  clear;  that  Its  Intention  was  to  make  tne  aggregate  of  the  property 
that  was  transferred  to  the  collateral  relatives  the  test  in  determining 
the  question  of  exemption.  It  is  the  "transfer"  that  is  taxed  and  not 
the  "  estate "  of  the  beneficiaries  respectively.  *  *  »  This  view  is  in 
harmony  with  the  evident  policy  of  the  law  that  all  the  property  of  the 
decedent  shall  be  subject  to  the  tax,  except  in  small  estates  of  less  than 
$500.  Matter  of  Hall,  88  Hun,  68,  71. 

It  thus  appears  that  under  the  statute,  while  the  distributive  snares 
passing  to  the  nephews  do  not  exceed  in  the  aggregate  the  sum  of  $500, 
still  those  shares  will  be  subject  to  taxation  in  case  the  whole  property  of 
the  intestate  passing  to  persons  not  by  the.  act  specifically  exempted  ex- 
ceeds the  sum  of  $500.  *  *  *  As  the  distributive  share  passing  to  the 
sister  was  less  than  $10,000,  It  is  not  to  be  added  to  the  distributive 
shr.res  passing  to  the  nephews  in  ascertaining  whether  such  last-named 
distributive  shares  are  subject  to  taxation.  Matter  of  Bliss,  6  App.  Div. 
102,  193. 

(Rule.  Deduct  from  the  total  value  of  the  estate  the  legacies  or  Inher- 
itances which  are  exempt.  If  the  remainder  is  less  than  $500,  it  also  ia 
exempt;  if  over  $500,  it  is  taxable.) 

Present  value  of  legacy. 

Cash  legacies  payable  at  a  future  time  are  to  be  taxed  at  their  face, 
less  interest  thereon  to  the  time  when  payable.  It  certainly  seems  very 
c.U-iir  that  such  legacies  as  are  here  bequeathed,  payable  at  the  end  of  one 
ynar,  are  not  of  the  fair  market  or  cash  value  of  $500  each.  No  business 
man  would  so  regard  them.  Each  would  be  of  the  value  of  the  amount 
less  the  interest  till  payable.  In  re  Peck's  Estate,  9  N.  Y.  Supp.  46.  See 
Thorn  v.  Garner,  113  N.  Y.  198. 

When  trustees  named  In  will  are  given  power  to  name  the  legatees. 

Until  the  contingency  is  decided  the  matter  must  remain  suspended,  and 
then  it  can  be  determined  to  whom  the  property  will  pass,  and  whether 
or  not  it  is  subject  to  the  tax.  *  *  *  It  is  a  well-settled  principle  of  the 
law  that,  when  parties  take  under  a  power  of  appointment,  they  take 
under  the  instrument  creating  the  power,  so  that  the  parties  named  by 
Henry  Hilton  under  the  power  given  by  him  must  be  regarded  as  the  per- 
sons selected  by  Mrs.  Stewart.  In  re  Stewart's  Estate,  10  N.  Y.  Supp.  15. 

"We  think  there  can  be  no  reasonable  doubt  that  the  appomtees  under 
tbe  power  of  appointment  took  their  interests  under  and  by  virtue  of  the 
will,  and  not  in  a  legal  sense  under  the  instrument  of  January  16,  1890, 
in  execution  of  the  power.  Matter  of  Stewart,  131  N.  Y.  274,  281. 

Where  a  transfer  became  operative  previous  to  the  passage  of  the  act 
taxing  inheritances,  the  tax  is  not  collectible,  although  grantor  died  after 
the  act  took  effect.  Estate  of  Hendricks,  18  State  Hep.  989. 

A  bequest  to  the  United  States  is  taxable-. 
Matter  of  Merriam.  141  N.  Y.  479. 


150  NEW  YOEK  TAX  LAW. 

Gifts  causa  mortis. 

The  two  essentials  to  a  valid  gift  of  this  kind  are: 
1st.  That  it  was  given  in  view  of  the  donor's  death;  and 
2d.  That  he  died  of  the  ailment  with  which  he  was  afflicted  at  the  time 
the  present  was  made.    *    *    *    In  case  of  gifts  causa  mortis  physical 
possession  of  the  property  Is  not  necessarily  parted  with  by  the  donor. 
The  right  of  revocation  inheres  in  the  donor  in  case  of  recovery,  and 
that  is  the  characteristic  distinguishing  gifts  of  this  kind  from  those 
inter  vivoa.     Williams  v,  Guile,  117  N.  Y.  843-348.      •     *     *      Crosby,  how- 
ever, received  this  note  subject  to  the  collateral  inheritance  tax.    Matter 
of  Crosby,  46  State  Rep.  443,  444. 

It  being  a  special  tax,  the  statute  must  be  strictly  construed. 

It  is  not  a  general  but  a  special  tax,  reaching  only  to  special  cases  and 
affecting  only  a  special  class  of  persons.  *  *  *  In  such  a  case  they  have 
the  right,  both  in  reason  and  justice,  to  claim  that  they  shall  be  clearly 
brought  within  the  terms  of  the  law  before  they  shall  be  subjected  to  its 
burdens.  It  is  a  well-established  rule  that  a  citizen  cannot  be  subjected 
to  special  burdens  without  the  clear  warant  of  the  law.  Matter  of 
Enston,  113  N.  Y.  174,  177,  178. 

Where  a  particular  subject  is  within  the  scope  of  that  section,  nnd 
exemption  from  taxation  is  claimed  on  the  ground  that  the  legislature 
has  not  provided  proper  machinery  for  accomplishing  the  legislative  pur- 
pose in  the  particular  instance,  a  liberal  rather  than  a  strict  conriti'uetion 
should  be  applied.  Matter  of  Stewart,  131  N.  Y.  274,  282. 

As  a  law  imposing  a  special  tax,  it  is  to  be  strictly  construed  against 
the  State  and  a  case  must  be  clearly  made  out  for  its  application.  Matter 
of  Estate  of  Swift,  137  N.  Y.  77,  86. 

Time  of  transfer  of  title. 

Whatever  of  confusion  exists  In  the  authorities  upon  the  subject  seems 
to  be  due  to  a  failure  in  some  of  the  cases  to  properly  distinguish  between 
the  time  when  the  legatee  became  entitled  to  the  possession  of  his  estate 
under  the  will.  Where  the  estate  transferred  has  a  fixed  or  ascertainable 
value  at  the  time  of  the  death  of  the  grantor,  testator  or  intestate,  the 
value  at  that  time  must  be  the  basis  of  the  appraisal  whenever  made; 
but  If  the  person  to  whom  the  property  passed  cannot  be  known  until  the 
death  of  the  life  tenant,  the  tax  cannot  be  imposed  until  after  that  event. 
Matter  of  Davis,  149  N.  Y.  539,  547;  see  In  re  Seaman,  147  id.  69. 

The  statute  imposes  a  tax  upon  the  right  of  succession  to,  not  upon, 
property. 

The  statute  does  not  provide  for  a  tax  upon  property  In  the  sense  that 
such  enactments  are  generally  understood,  but  upon  the  right  of  succession 
under  a  will  or  in  case  of  intestacy.  Matter  of  Hamilton,  148  N.  Y.  310, 
313;  In  re  Swift,  137  id.  77;  In  re  Merriam.  141  id.  479;  In  re  Hoffmaii, 
143  Id.  329;  In  re  Cullum,  145  id.  593. 


NEW  YORK  TAX  LAW.  151 

The  act  of  1892  was  a  revision  of  the  whole  law  on  the  subject.  •  *  * 
I  think  it  remains  true  that  the  tax  is  one  upon  the  right  of  succession, 
levied  upon  successors  in  respect  to  shares  to  which  they  succeed,  and  not 
upon  the  decedent's  estate  as  such.  Matter  of  Hoffman,  143  N.  Y.  327,  331. 

Location  of  property. 

Real  estate  situated  outside  of  this  State,  although  owned  by  a  decedent, 
residing  here  at  the  time  of  his  decease,  cannot  be  taxed;  but  personal 
property  of  a  resident  decedent,  wheresoever  situated,  whether  within  or 
without  the  State,  is  subject  to  the  tax  imposed  by  this  act.  Matter  of 
Estate  of  Swift,  137  N.  Y.  77,  88. 

It  is  the  property  of  the  decedent  which  is  sought  to  be  subjected  to  the 
tax.  If  the  property  consisted  in  personalty,  its  legal  situs,  although  it, 
in  fact,  existed  elsewhere  than  in  the  State,  would  follow  the  domicile  of 
its  owner  and  thus,  if  he  were  a  resident  of  the  State,  become  subject  to 
taxation  there.  *  *  *  As  to  the  property  of  nonresidents  "  the  tax  is  laid 
only  in  the  case  where  property  of  the  nonresident  decedent  within  the 
State  passes  to  the  legatee's,  collateral  relative,  or  stranger  in  blood." 
*  *  *  That  is  to  say,  the  property  of  nonresident  decedents  was  not 
subjected  absolutely  to  the  tax,  except  where  it,  in  fact,  passed  to  the 
person  or  corporation.  Matter  of  James,  144  N.  Y.  6,  10. 

Property  transiently  in  the  State. 

We  think  that  *  *  *  all  it  was  intended  to  cover  was  tangible  prop- 
erty kept  within  this  State  by  the  decedent,  and  that  property  transiently 
here,  as  upon  the  person  or  in  the  baggage  of  a  man  suddenly  dying  within 
this  State,  was  never  intended  to  be  covered  by  the  provisions  of  this  act. 
In  re  Phipps,  28  N.  Y.  Supp.  330,  332;  77  Hun,  325. 

Stocks  in  foreign  corporations. 

The  share  certificates,  which  the  testator  held,  represented  the  Interests 
which  he  possessed  in  the  corporations  which  issued  them,  and  the  legal 
situs  of  that  species  of  personal  property  is  where  the  corporation  exists, 
or  where  the  shareholder  has  his  domicile.  Matter  of  James,  144  N.  Y.  6, 
12;  Matter  of  Enston,  113  id.  174. 

Where  a  testator  leaves  personal  property  to  legatees,  some  liable  and 
others  not  liable  to  pay  the  tax,  and  a  portion  of  the  property  is  situated 
outside  the  State,  the  executor  may  use  the  foreign  property  to  pay  the 
taxable  legatees.  This  he  may  rightly  do  and  thus  save  the  estate  from 
the  payment  of  the  succession  tax  imposed  by  our  law.  *  *  *  If  the 
American  estate  is  appropriated  to  persons  who  are  within  the  excepted 
degrees  of  relationship  to  the  testator,  the  right  to  claim  the  tax  from  the 
executor  is  gone.  *  *  *  It  does  not  lie  with  the  officers  of  the  State  to 
say,  in  such  a  case,  which  part  of  the  testator's  property  shall  be  appro- 
printed  to  the  payment  of  the  legacies.  Matter  of  James,  144  N.  Y.  6,  11. 

There  remains  one  other  question  In  this  case,  as  presented  by  the 
briefs  of  the  appellant  —  whether  the  stocks  of  foreign  corporations  held 


152,  NEW  YORK  TAX  LAW. 

by  the  executor  are  to  be  regarded  as  part  of  the  estate,  subject  to  the 
tax  now  under  consideration. 

The  tax  being  imposed  on  the  right  of  succession,  and  not  on  the  prop- 
erty, *  *  *  this  question  must  be  answered  in  the  affirmative.  To 
compute  the  succession  tax  on  the  total  personal  estate  is  not  imposing  a 
tax  on  the  stocks  of  foreign  corporations.  Matter  of  Merriam,  141  N.  T. 
479-485. 

Heal  estate. 

While  real  estate  which  descends  or  Is  devised  as  such  directly  to  the 
wife  or  children  is  not  taxable,  it  is  evident  that  if  decedent  makes  such 
a  testamentary  disposition  of  his  real  estate  as  to  convert  it  into  person- 
alty, the  shares  of  the  legatees  under  such  will  are  liable.  Matter  of 
Knapp,  51  State  Rep.  513,  517. 

Moneys  deposited  for  the  benefit  of  an  infant,  the  proceeds  of  the  sale 
of  land  in  an  action  for  the  partition  of  lands,  are  not  exempt  as  real  estate 
upon  the  death  of  the  infant.  Matter  of  Stiger,  7  Misc.  Rep.  268. 

Debts  owing  by  legatees  to  be  appraised.  ' 

The  note  in  the  case  at  bar  represents  a  debt  due  by  the  legatee  to  the 
testator,  and  the  executors  could  be  compelled  to  include  it  in  their  inven- 
tory as  an  asset  of  the  estate.  *  *  *  The  appraiser  properly  reported 
this  portion  of  the  residuary  estate  as  subject  to  the  tax.  In  re  Twigg's 
Estate,  15  N.  Y.  Supp.  548. 

Bequest  for  masses. 

In  re  Black's  Estate,  5  N.  Y.  Supp.  452,  the  clause  In  the  will  was:  "I 
give  aud  bequeath  to  my  executors,  or  such  one  of  them  as  shall  qualify, 
the  sum  of  five  hundred  dollars,  in  trust,  to  expend  the  same  for  masses 
for  the  repose  of  the  soul  of  my  said  husband  and  myself,  and  it  is  my 
wish  and  desire  that  such  masses  be  celebrated  by  the  Rev.  Thomas  J. 
Campbell,  of  the  Society  of  Jesus."  Ransom,  S.,  says:  "  I  am  satisfied 
that  the  bequest  is  a  valid  one,  and  as  such  is  subject  to  the  tax  by  the 
collateral  inheritance  tax." 

When  a  legacy  is  the  consideration  in  an  executed  contract  it  is  not 
taxable.  • 

At  the  time  of  the  execution  of  the  will  it  was  agreed  between  them 
that  the  aunt  should  so  make  her  will,  and  that  the  nephew  should 
provide  for  her  during  her  life.  Both  have  done  as  they  agreed.  *  *  * 
Although  the  property  is  given  to  him  as  a  legacy,  he  is  really  to  receive 
it  in  satisfaction  of  a  claim  which  he  might  enforce  against  the  estate 
of  the  deceased.  *  *  *  I,  therefore,  conclude  that  the  property  to 
be  received  by  Jesse  Hulse  is  a  payment,  not  a  gift.  In  re  Hulse's  Estate, 
19  N.  Y.  Supp.  770;  see  In  re  Rogers'  Estate,  10  id.  22. 

Legacy  to  executors  —  payment  of  services. 

If  a  testator  makes  a  bequest  or  devise  of  property  to  his  executors  or 
trustees  in  lieu  of  their  legal  commissions  and  allowances,  the  excess, 


YOKK  TAX  LAW.  153 

beyond  a  reasonable  compensation  for  their  services,  Is  liable  to  a  tax, 
and  we  know  of  no  good  reason  why  a  legacy,  in  payment  for  services, 
care,  attention  rendered  a  testator  should  not  be  placed  upon  the  same 
basis.  *  *  *  A  legacy  thus  given  in  grateful  recognition  of  the  kindly 
act  of  friends  and  relatives  should  be  considered  a  bounty  and  not  the 
payment  of  a  debt,  unless  the  debt  is  in  some  manner  established  to  the 
satisfaction  of  the  court,  and  for  this  reason  should  not  be  exempt  from 
taxation.  Matter  of  Doty,  7  Misc.  Rep.  193,  195;  Matter  of  Rogers,  10 
N.  Y.  Supp.  22. 

.Nonresident  decedents. 

Bonds  issued  by  domestic  corporations,  but  owned  and  held  by  a  non- 
resident decedent  are  not  taxable,  where  they  are  kept  at  the  domicile 
of  the  owner.  Matter  of  Bronson,  93  Hun,  546. 

It  was  distinctly  held  in  the  Foreign-held  Bond  case,  15  Wall.  300, 
that  debts  have  no  situs  independent  of  the  domicile  of  the  creditor,  and 
that  such  debts  are  the  property  of  the  creditor  and  follow  his  domicile. 
*  *  *  A  debt  can  have  no  locality  separate  from  the  party  to  whom 
It  is  due.  The  debt  there  was  evidenced  by  the  bonds  of  a  domestic  cor- 
poration, but  as  such  bonds  were  not  within  the  taxing  State,  as,  in  fact, 
they  were  In  the  actual  possession  of  the  owner  at  his  foreign  domicile, 
the  Supreme  Court  of  the  United  States  held  that  the  property  evidenced 
thereby  was  not  within  the  taxing  State,  and  was  uot  taxable  there 
Matter  of  Houdayer,  3  App.  Div.  474,  476. 

Bonds  and  mortgages  and  deposits  in  banks  in  this  State  owned  by 
nonresidents  are  taxable. 

Where,  however,  the  money  of  a  nonresident  Is  Invested  In  this  State, 
as  it  was  by  Mr.  Romaine  in  the  bond  and  mortgage  in  question,  and  In 
the  deposits  made  by  him  in  savings  banks,  or  where  the  property  of 
a  nonresident  is  habitually  kept,  even  for  safety,  in  this  State,  we  think 
that  the  statute  applies  both  in  the  letter  and  spirit.  Matter  of  Romaine, 
127  N.  Y.  80,  88;  Matter  of  Burr,  16  Misc.  Rep.  89;  Estate  of  Clark,  29 
State  Rep.  650. 

General  rule. 

The  determination  of  the  question  as  to  whether  any  tax  can  be  im- 
posed under  the  facts  above  stated,  therefore,  involves  the  inquiry 
whether  the  decedent  had  any  property  within  this  State  at  the  time 
of  his  death.  If  he  had,  then,  under  the  principle  announced  in  The 
,Matter  of  Romaine,  127  N.  Y.  88,  It  is  liable.  If  he  had  not,  then  clearly 
there  is  nothing  upon  which  the  tax -can  operate.  Matter  of  Phipps,  77 
Hun,  325,  327 

]    Where  nonresident  legatee  dies  before  testator's  estate  Is  settled. 

'    It  has  not  yet  been  determined  that  if  a  resident  of  another  State  dies, 

having  debts  due  him  by  residents  of  this  State,  those  are  the  subject  of 


NEW  YORK  TAX  LAW. 

taxation,  as  being  the  property  of  the  decedent  within  this  State.  *  •  • 
But  a  mere  chose  in  action  —  a  right  to  recover  a  sum  of  money  —  has 
never,  as  yet,  been  given  the  attribute  of  tangibility;  and  this  seems  to  be 
all  that  Phipps  had,  at  the  time  of  his  death.  *  *  *  We  think,  therefore, 
that  the  right  to  thie  legacy,  which  had  never  been  reduced  to  possession, 
and  which  was  kept  within  this  State  without  the  will  of  the  decedent,  is 
not  the  subject  of  taxation.  In  re  Phipps,  ante. 

Bequest  for  maintenance  of  burial  lot. 

It  should,  so  to  speak,  be  looked  upon  as  a  personal  expenditure  for  the 
benefit  of  the  decedent,  as  a  part  of  the  funeral  expenses,  and,  therefore, 
exempt.  In  re  Vinot's  estate,  7  N.  Y.  Supp.  517,  518. 

Life  insurance  —  policies  payable  to  executors,  etc. 

It  is  plain  that  these  policies  were  assets  of  the  estate.  The  Collateral 
Inheritance  Law  is  very  broad  in  its  provisions.  All  property  which  the 
decedent  owned  when  he  died,  and  which  has  an  appraisable  value  is  to 
be  included,  subject,  of  course,  to  the  payment  of  debts  and  to  such  ex- 
ceptions as  are  specifically  mentioned.  *  *  *  When  tha  insured  died  the 
ralue  of  the  policy  became  fixed,  and  it  was  presumably  worth  in  cash  it» 
face  value,  less  a  proper  rebate  for  interest  on  the  amount  for  the  period 
during  which  payment  might  be  deferred.  Matter  of  Knoedler,  140  N.  T. 
377,  380,  3S1. 

Debts  due  to  nonresident  not  taxable. 

It  has  not  yet  been  determined  that  if  a  resident  of  another  State  dies, 
having  debts  due  him  by  residents  of  this  State,  that  those  debts  are  the 
subject  of  taxation  as  being  the  property  of  the  decedent.  In  re  Phipps, 
77  Hun,  325,  327. 

A  mere  chose  In  action,  a  right  to  recover  a  sum  of  money,  has  never, 
as  yet,  been  given  the  attribute  of  tangibility.  Id.  328. 

Resident  decedents  —  property  in  another  State;  personal  property  of 
resident  decedent  held  by  agent  in  another  State  is  liable  to  tax. 

The  residuary  personal  estate  was  of  the  value  of  $130,000,  of  which 
$87,000  consisted  of  promissory  notes,  and  bonds  and  mortgages,  which,  at 
the  time  of  the  testator's  death,  were  in  the  hands  of  his  agent  at  Sagi- 
naw,  Michigan;  the  mortgages  were  upon  lands  in  the  last-mentioned 
State.  Held,  that  it  was  all  liable  to  the  tax.  Matter  of  Corning,  51  State 
Rep.  265. 

A  distributive  share  in  estate  of  nonresident,  no  part  of  which  had  come 
into  hands  of  decedent,  held,  not  taxable.  In  re  Thomas'  Estate,  21  N. 
T.  Supp.  713, 

Exempt  corporations,  societies,  etc. 

If  the  money  is  free  from  taxation  after  It  Is  obtained,  then,  under  thfs 
Collateral  Tax  Law,  it  is  free  from  the  collateral  tax  of  5  per  cent.  In  re 
Herr's  Will,  55  Hun,  167. 


YORK  TAX  LAW.  155 

Foreign  charitable  and  religious  corporations  not  exempt. 
The  claim  that  the  test  of  liability  of  foreign  corporations  to  a  legacy 
tax  is  the  liability  of  a  domestic  corporation  of  the  same  character  to  the 
payment  of  such  a  tax,  and  that  if  one  is  exempt,  the  other  is  exempt  also, 
has,  we  think,  no  foundation.  *  *  *  It  is  the  policy  of  society  to  en- 
courage benevolence  and  charity,  but  it  is  not  the  proper  function  of  a 
State  to  go  outside  of  its  own  limits  and  to  devote  its  resources  to  support 
the  cause  of  religion,  education  or  missions  for  the  benefit  of  mankind  at 
large.  Matter  of  Estate  of  Prime,  136  N.  Y.  347,  3G1,  362;  Matter  of  Bal- 
leis,  144  id.  132. 

Domestic  charitable  corporations,  etc.,  when  exempt. 

Under  the  act  of  incorporation  the  college  has  capacity  to  take  and  hold 
property  to  the  extent  of  the  limit  prescribed  by  the  statute;  beyond  that 
its  capacity  ceases.  Its  property  is  exempt  from  taxation  to  the  extent  of 
its  power  to  take  and  hold.  It  follows  that  if  it  has  power  to  take  the 
whole  or  any  part  of  the  bequest  in  question  the  same  would  be  exempt. 
Matter  of  Will  of  Vassar,  127  N.  Y.  1,  17. 

It  follows  as  the  result  of  all  of  the  decisions  upon  this  question,  that 
all  domestic  religious  and  charitable  societies  and  corporations,  whose 
property  is  exempt  from  taxation  under  subdivision  7,  section  4.  article 
I,  of  the  Tax  Law  are  exempted  from  liability  to  pay  the  transfer  tax 
upon  any  devise  or  bequest  to  them,  provided  they  are  able  by 
law  to  take  and  hold  the  gift.  Matter  of  estate  of  Vassar, 
above;  In  re  Herr's  Estate,  7  N.  Y.  Supp.  852;  10  id  680. 
Matter  of  Lenox,  9  id.  895;  31  State  Rep.  959;  Matter  of  Keech,  11  N. 
Y.  Supp.  265;  32  State.  Rep.  227;  Yanderbilt's  Estate,  10  N.  Y.  Supp.  239; 
Matter  of  Curtis,  7  id.  207;  25  State  Rep.  1028;  Matter  of  Hunter,  11  id.  704; 
Matter  of  Herr,  22  Id.  905;  In  re  Forrester,  12  N.  Y.  Supp.  774;  Matter  of 
Van  Kleeck,  121  N.  Y.  701;  Underbill's  Estate,  20  N.  Y.  Supp.  134;  St.  Vin- 
cent's Hospital  v.  Mayor,  11  id.  268;  In  re  Keech's  Estate,  11  id.  265;  32 
State  Rep.  227:  In  re  Nealie's  Estate,  10  N.  Y.  Supp.  713;  32  State  Rep.  910; 
Matter  of  Herr,  27  id.  591;  Matter  of  Lenox,  9  N.  Y.  Supp.  895;  31  State 
Rep.  959;  Estate  of  Jones,  18  Id.  383;  22  Abb.  N.  G.  50;  Matter  of  Herr,  32 
State  Rep.  724;  Matter  of  Prime,  136  N.  Y.  347;  Matter  of  Lenox,  58  Hun, 
116;  Matter  of  Forrester,  12  N.  Y.  Supp.  774;  35  State  Rep.  793;  In  re 
Wolfe's  Estate,  15  N.  Y.  Supp.  539;  Greenleaf  v.  Brooklyn,  F.  &  C.  I.  Ry. 
Co.,  141  N.  Y.  395. 

Chapters  553,  of  1890,  and  191,  of  1889,  being  repealed  by  this  act,  the 
Bole  question  seems  to  be  whether  they  are  or  are  not  "  corporations  not 
exempt  by  law  from  taxation  on  real  or  personal  property  "  (§  220) ;  and 
the  numerous  decisions  above  cited  relating  to  their  liability  to  taxation 
are  decisive  upon  the  question  of  their  liability  to  pay  the  transfer  tax. 

Municipal  corporations  must  pay  tax. 

It  is  entirely  reasonable,  howeer,  to  suppose  It  was  Intended  that  when 
a  municipal  corporation  takes  a  gift  of  personal  property  under  a  will 


15  8  'NEW  YOEK  TAX  LAW. 


that  the  gift  Is  upon  the  same  conditions  and  subject  to  the  same  burden* 
and  deductions  as  would  apply  in  a  case  where  the  bequest  was  made  to 
ao  individual.  Matter  of  Hamilton,  148  N.  Y.  310,  315. 

Time  of  execution  of  will  or  deed  does  not  govern. 
It  is  of  no  consequence  that  the  will  was  executed  before  the  statute  If 
the  death  occurs  after,  and  the  same  rule  was  intended  to  apply  to  grants 
causa  mortis.    Matter  of  Seaman,  147  N.  Y.  69,  77. 

When  a  trust  is  created  by  verbal  directions  to  the  executor. 
Although  the  will  of  the  deceased  bequeathed  all  her  property  to  the 
executor  individually,  *  *  *  there  was  nevertheless  an  enforceable 
verbal  agreement  entered  into  between  her  and  the  executor  at  the  time 
of  the  execution  of  the  will.  *  *  *  Upon  the  facts  stated  In  the  affidavit 
of  the  executor  a  valid  trust  was  created  by  the  testatrix  dehors  the  will, 
In  favor  of  her  brother.  *  *  *  Such  a  trust  is  within  the  exemptions  of 
the  statute.  Matter  of  Farley,  15  State  Rep.  727;  Matter  of  Murphy,  4 
Misc.  Rep.  230. 

Payment  of  mortgages  out  of  personalty. 

Where  the  will  empowered  the  executor  to  pay  certain  mortgages  upon 
the  real  property  out  of  the  personalty  and  he  did  so,  held,  that  the  "  trans- 
fer was  effected  by  the  death  of  the  testator,  and  the  tax  became  due  and 
payable  immediately.  The  subsequent  act  of  the  executor  had  no 
greater  effect  to  reduce  the  taxable  personalty  than  would  the  taking  of 
the  money  by  the  beneficiary  out  of  one  pocket  and  putting  it  Into  the 
other."  Matter  of  Livingston,  1  App.  Div.  568,  571. 

Mortgage  debts  on  real  estate  not  to  be  deducted  from  the  personalty 
before  tax  imposed. 

In  Matter  of  Button's  Estate  the  surrogate  refused  to  deduct  the  mort- 
gage Indebtedness  of  the  testator  from  the  aggregate  amount  of  the  per- 
sonal estate. 

On  appeal  to  the  General  Term,  the  court  say:  "We  are  also  of  the 
opinion  that  the  surrogate's  decision  *  *  *  was  correct."  Matter  of 
Button,  3  App.  Div.  208,  211. 

Equitable  conversion  not  applicable. 

We  are,  however,  of  the  opinion  that  the  better  rule  Is  to  assess  the  tax 
on  the  property  transferred  as  the  testator  leaves  it,  without  regard  to 
the  operation  or  effect  of  equitable  rules  that  apply  only  to  the  adminis- 
tration of  the  estate.  Id.  See  Matter  of  Cobb,  14  Misc.  Rep.  409. 

Testamentary  bequest  in  payment  of  a  debt  which  is  accepted  by  the  bene- 
ficiary is  a  transfer  by  will  and  is  taxable.  Matter  of  Gould,  156  N.  Y.  423; 
Matter  of  Spaulding,  22  Misc.  420. 

Where  tesl:itor  gives  wife  rower  to  appoint  $150,000  of  remainder,  that  sura 
must  be  deducted  in  assessing  transfer  tax.  Matter  of  Field,  36  Misc.  -279. 

See  Matter  of  Manning,  1(5!)  N.  Y.  449. 

See  Matter  of  Hellman's  Estate,  174  N.  V.  254. 

-Matter  of  Bullard's  Estate,  76  App.  Div.  207. 


NEW  YORK  TAX  LAW.  157 

§  221.  Exceptions  and  limitations. — When  property  real  or  per- 
sonal or  any  beneficial  interest  therein,  of  the  value  of  less  than 
ten  thousand  dollars,  passes  by  any  such  transfer  to  or  for  the 
use  of  any  father,  mother,  husband,  wife,  child,  brother,  sister, 
wife  or  widow  of  a  son  or  the  husband  of  a  daughter,  or  any 
child  or  children  adopted  as  such  in  conformity  with  the  laws  of 
this  state,  of  the  decedent,  grantor,  donor  or  vendor,  or  to  any 
child  to  whom  any  such  decedent,  grantor,  donor  or  vendor  for 
not  less  than  ten  years  prior  to  such  transfer  stood  in  the 
mutally  acknowledged  relation  of  a  parent,  provided,  however, 
such  relationship  began  at  or  before  the  child's  fifteenth  "birthday 
and  was  continuous  for  said  ten  years  thereafter,  and  provided 
also  that  the  parents  of  such  child  shall  be  deceased  when  such 
relationship  commenced,  or  to  any  lineal  descendant  of  such 
decedent,  grantor,  donor  or  vendor  born  in  lawful  wedlock,  such 
transfer  of  property  shall  not  be  taxable  under  this  act;  if  real 
or  personal  property,  or  any  beneficial  interest  therein,  so  trans- 
ferred is  of  the  value  of  ten  thousand  dollars  or  more,  it  shall  be 
taxable  under  this  act  at  the  rate  of  one  per  centum  upon  the 
clear  market  value  of  such  property.  But  any  property 
devised  or  bequeathed  to  any  person  who  is  a  bishop 
or  to  any  religious,  educational,  charitable,  missionary, 
benevolent,  hospital  or  infirmary  corporation  including  corpora- 
tions organized  exclusively  for  bible  or  tract  purposes  shall  be 
exempted  from  and  not  subject  to  the  provisions  of  this  act.  There 
shall  also  be  exempted  from  and  not  subject  to  the  provisions  of 
this  act  personal  property  other  than  money  or  securities  be- 
queaihed  to  a  corporation  or  association  organized  exclusively 
for  the  moral  or  mental  improvement  of  men  or  women  or  for 
scientific,  literary,  library,  patriotic,  cemetery  or  historical 
purposes  or  for  the  enforcement  of  laws  relating  to  children 
or  animals  or  for  two  or  more  of  such  purposes  and  used  ex- 
clusively for  carrying  out  one  or  more  of  such  purposes.  But  no 
such  corporation  or  association  shall  be  entitled  to  such  exemption 
if  any  officer.  mer.;bcr,  or  employee  thereof  shall  receive  or  may 
be  lawfully  entitled  to  receive  any  pecuniary  profit  from  the  ope- 
rations thereof  except  reasonable  compensation  for  services  in 
effecting  one  or  more  of  such  purposes  or  as  proper  beneficiaries 
of  its  strictly  charitable  purposes;  or  if  the  organization  thereof 
for  any  such  avowed  purpose  be  a  guise  or  pretense  for  directly 


158  NEW  YORK  TAX  LAW. 

or  indirectly  making  any  other  pecuniary  profit  for  such  cor- 
poration or  association  or  for  any  of  its  members  or  employees 
or  if  it  be  not  in  good  faith  organized  or  conducted  exclusively 
lor  one  or  more  of  such  purposes. 

Amended  by  ch.  88  of  1898.  In  effect  March  21,  1898. 
Amended  by  ch.  458  of  1901.  In  effect  April  22,  1901. 
Amended  by  ch.  41  of  1903.  In  effect  March  16,  1903. 
Amended  by  ch.  368  of  1905.  In  effect  June  1,  1905. 

Exemption  must  be  clearly  shown. 

A  person  claiming  exemption  from  taxation  must  be  able  to  point  specifi- 
cally to  the  statute  creating  that  exemption.  The  exemption  will  nc*  be 
inferred  or  assumed.  Matter  of  Moore,  97  Hun,  162,  166. 

Adopted  children. 

Persons  legally  adopted  under  the  laws  of  another  state  are  exempt  under 
this  statute.  In  re  Butler's  Estate,  58  Hun,  400. 

Evidence  of  adoption. 

No  evidence  of  adoption  is  required  by  this  portion  of  the  statute  but 
mutual  acknowledgment,  and  that  is  proven  in  this  ease  by  all  the  facts 
and  circumstances  which  cluster  around  these  parties  from  the  commence- 
ment of  their  relation  to  the  death  of  the  testator.  Id.  See,  also.  .Matter 
of  Nichols,  91  Hun,  134. 

The  relation  must  have  been  one  of  dependence  of  the  younger  upon  the 
older. 

In  order  to  constitute  this  relation,  some  time  during  (he  continuance  of 
the  intercourse  bet\veen  the  persons,  there  should  l;e  a  period  of  dependence 
on  the  part  of  the  younger,  a  time  when  (he  younger  required  and  received 
parental  protection.  In  re  Capron's  Estate,  10  X.  Y.  Supp.  2:}.  See  Matter 
of  Sweetland,  41  State  Rep.  87. 

I  think,  in  order  to  constitute  this  relation,  some  time  during  the  continu- 
ance of  the  intercour.se  between  the  persons  there  should  be  a  period  of  de- 
pendence on  the  part  of  the  younger,  a  time  when  (he  younger  required  and 
received  parental  care,  though  not  necessarily  a  dependence  for  support  and 
maintenance.  *  *  *  This  relation  must,  therefore,  begin  in  youth,  though 
not  of  jnecessity  during  legal  minority;  and  it  should  not  be  confounded  with 
relations  which,  growing  out  of  mutual  needs  or  wishes,  have  resulted  in 
warmest  friendships,  and  sometimes  in  forming  a  household,  but  one  in  which 
the  parental  element  is  lacking.  In  re  Capron's  Estate,  10  N.  Y.  Supp.  23; 
Matter  of  Moulton,  11  Misc.  Rep.  694. 

Where  a  child  six  years  of  age  was  taken  into  teslator's  family,  was  edu- 
cateu,  supported  and  maintained  by  him,  and  resided  continuously  in  his 
family  till  his  death,  and  enjoyed  the  same  family  and  social  privileges  and 
advantages  as  did  his  own  daughters,  but  had  never  been  legally  adopted, 
held,  she  was  not  liable  to  pay  the  tax.  Matter  of  Wheeler,  51  State  Rep. 
513;  Matter  of  Spencer,  21  id.  145. 

The  child  of  an  adopted  child  is  not  exempted  from  paying  the  tax.  Matter 
of  Moore,  97  Hun,  1622. 

Limitation  of  transfer  to  lineal  descendants — construction  of  clause  "unless 
it  is  personal  property  to  the  value  of  $10,000  or  more." 

That  may  mean  the  aggregate  value  of  all  the  property  transferred  to  tax- 
able persons,  or  the  separate  value  of  each  several  transfer.  ^  \\"e  had  said  that 
it  meant  the  latter,  but  now  comes  the  legislature  declaring  that  the  word 
"property"  shall  mean  what  passes  to  those  not  exempted,  and  not  what 
passes  to  individual  transferees.  *  *  *  And  so  we  are  prepared  to  say 
that  the  interest  of  the  mother  is  taxable  at  one  per  cent.,  although  itself 
of  a  value  of  less  than  $10.000.  because  the  aggregate  transfers  -by  the  will 
to  taxable  persons  exceeded  that  amount.  Matter  of  Hoffman,  143  N.  Y. 
327,  333. 


NEW  YORK  TAX  LAW.  159 

Husband  of  deceased  daughter. 

The  husband  of  a  deceased  daughter  is  not  liable  to  pay  the  tax,  although 
she  died  before  the  testator.  Matter  of  \Yoolsey,  20  St.  Rep.  135. 

This  is  true  although  the  husband  has  remarried.  A  woman,  though  the 
wife  of  another,  is  still  the  widow  of  her  former  husband;  though  married  to 
another  woman  the  husband  is  still  the  widower  of  his  former  wife,  and  this 
being  so,  botli  come  not  only  within  the  language  of  the  law  but  within  its 
just  and  reasonable  construction.  Matter  of  Ray,  13  Misc.  Rep.  480,  485. 

Lineal  descendants. 

The  term  "lineal  descendants"  only  includes  the  direct  descendants  of  the 
testator  or  intestate,  estate  of  Miller,  10  State  Rep.  341;  Estate  of  Smith, 
5  id.  380. 

Legacy  given  to  hospital  incorporated  under  chap.  319  of  Laws  of  1848,  is 
exempt.  Matter  of  Kimberly,  27  App.  Div.  470. 

(•in  to  trustees  to  found  a  charitable  use  is  not  exempt.  Matter  of  Graves, 
66  -App.  Div.  267. 

§  L'22.  Accrual  and  payment  of  tax. — All  taxes  imposed 
by  this  article  shall  be  due  and  payable  at  the  time 
of  the  transfer,  except  as  herein  otherwise  provided. 
Taxes  upon  the  transfer  of  any  estate,  property  or  interest  therein 
limited,  conditioned,  dependent  or  determinate  upon  the  hap- 
pening of  any  contingency  or  future  event  by  reason  of  which 
the  fair  market  value  thereof  cannot  be  ascertained  at  the  time 
of  the  transfer  as  herein  provided,  shall  accrue  and  become  due 
and  payable  when  the  persons  or  corporations  beneficially  en- 
titled thereto  shall  come  into  actual  possession  or  enjoyment 
thereof.  Such  tax  shall  be  paid  to  the  state  comptroller 
in  a  county  in  which  the  office  of  appraiser  is  salaried, 
and  in  other  counties,  to  the  county  treasurer,  and  said  state 
comptroller  or  county  treasurer  shall  give,  and  every  executor, 
administrator  or  trustee  shall  take,  duplicate  receipts  from  him 
of  such  payment  as  provided  in  section  two  hundred  and  thirty- 
six. 

Amended  by  ch.  284  of  1897. 

Amended  by  ch.  173  of  1901.     In   effect  April   1,   1901. 

Amended  by  ch.  368  of  1905.     In   effect   June    1,    1905. 

Contingent  interests,  when  to  be  taxed. 

Contingent  interests  although  vesting  in  possession  at  a  future  day  may 
be  at  once  valued  and  assessed.  *  *  *  Such  interests  vesting  in  no 
specific  beneficiary  when  the  will  takes  effect  cannot  be  taxed,  but  come 
under  the  operation  of  the  law  when  the  event  which  locates  and  fixes  them 
occur*.  Matter  of  Curtis,  142  X.  Y.  219.  223. 

The  right  of  the  State  attaches  when  the  right  of  succession  accrues,  but 
may  not  be  enforced  in  advance  of  that  future  possession  and  enjoyment, 
or  indefeasible  ownership,  which  identifies  the  persons  who  ought  to  pay. 
Matter  of  Seaman,  147  X.  Y.  69,  78;  Matter  of  Hoffman,  143  id.  327. 

Jurisdiction. 

The  surrogate  first  properly  acquiring  jurisdiction  *  *  retains  such 

jurisdiction  throughout  all  proceedings,  even  should  there  be  real  estate  in 
every  county  in  the  State.  Estate  of  Keenan,  22  Sate  Rep.  79,  80. 


100  NEW  YORK  TAX   LAW. 

When  tax  to  be  imposed. 

When  tne  present  value  of  property,  which  is  devised  to  one  with  a 
limitation  over  to  others,  upon  the  happening  of  some  event  which  may 
or  may  not  occur,  can  be  ascertained,  then  a  ground  upon  which  an  ap- 
proximate estimate1  of  the  value  of  the  ultimate  devise  appears,  and  it  may 
be  made;  but  when  the  question  as  to  whether  any  property  at  all  shall 
pass  under  the  limitation  over,  and,  if  so,  how  much,  depends  upon  the 
will  of  the  first  taker,  we  are  unable  to  see  any  rule  by  which  such  value 
can  'oe  determined.  Matter  of  Cager,  111  N.  Y.  343,  349. 

It  'fies  not  follow  because  the  legislature  taxes  persons  beneficially  entitled 
to  property  or  income,  in  possession  or  expectancy,  that  a  tax  was  thereby 
imposed  upon  an  interest  that  may  never  vest;  until  that  time  arrives  1 1ll- 
power  to  tax  does  not  exist.  Matter  of  Roosevelt,  143  N.  -Y.  120,  123. 

The.  stale  will  get  its  tax  when  the  legatees  get  their  property.  Matter  of 
Hoffman,  143  X.  Y.  335.  Matter  of  Western,  152  N.  Y.  193:  Matter  of  Lan«- 
don,  153  N.  Y.  6. 

^Matter  of  Tracy,  87  App.  Div.  215. 

i 

§   223.    Discount,   and   interest. —  If  such   tax    is   paid   within 

six  months  from  the  accrual  thereof,  a  discount  of  five 
per  centum  shall  be  allowed  and  deducted  therefrom. 
If  such  tax  is  not  paid  within  eighteen  months  from 
the  accrual  thereof,  interest  shall  be  charged  and  col- 
lected thereon  at  the  rate  of  ten  per  centum  per  annum  from  the 
time  the  tax  accrued;  unless  by  reasons  of  claims  made  upon  the 
estate,  n  •  ssary  litigation  or  other  unavoidable  cause  of  delay, 
such  tax  cannot  be  determined  and  paid  as  herein  provided,  in 
,  which  case  interest  at  the  rate  of  six  per  centum  per  annum  shall 
be  charged  upon  such  fax  from  the  accrual  thereof  until  the  cause 
of  such  delay  is  removed,  after  which  ten  per  centum  shall  be 
charged. 

Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

Ignorance  of  the  law  will  not  excuse  payment  of  the  penalty. 

No  reason  is  furnished  here  other  than  such  hardship  resulting  from 
ignorance  of  the  law.  It  is  an  old  maxim  that  ignorantia  legis  neminem 
excusat.  Matter  of  Platt,  8  Misc.  Rep.  144. 

Litigation  preventing  settlement. 

It  is  claimed  interest  should  not  be  charged  during  this  period.  But  we 
think  the  fifth  section  of  the  act  is  an  answer  to  this  claim.  *  *  *  The 
legislature  provided  for  cases  like  this  by  reducing  the  rate  of  interest  dur- 
ing such  delay.  Matter  of  Stewart,  131  N.  Y.  274,  285. 

Remaindermen  pay  6  per  cent,  interest. 

To  compel  the  remainderman  to  pay  the  penalty  of  interest  at  10  per 
cent,  for  omitting  to  pay  a  tax  on  property,  to  the  use  of  which  she  was 
not  entitled,  would  be  giving  a  harsh  construction  to  the  statute  which 
could  not  have  been  contemplated  by  the  legislature.  Matter  of  Davis,  91 
Hun,  53,  64. 

Interest  runs  only  from  the  time  the  right  of  succession  accrues. 

If  the  remainderman  cannot  be  known  until  death  of  life  tenant,  as  where 
bequest  is  to  one  for  life,  remainder  to  children  of  life  tenant  living  at  his 
decease,  the  tax  does  not  accrue  until  death  of  life  tenant,  and  interest  upon 
the  tax  runs  only  from  that  time.  Id.,  and  149  N.  Y.  39. 


NEW  YORK  TAX  LAW.  161 

§  224.  Lien  of  tax  and  collection  by  executors,  administrators 
and  trustees. — Every  such  tax  shall  be  and  remain  a  lien 
upon  the  property  transferred  until  paid  and  the  person  to 
whom  the  property  is  so  transferred,  and  the  executors,  adminis- 
trators and  trustees  of  every  estate  so  transferred  shall  be  per- 
sonally liable  for  such  tax  until  its  payment.  Every  executor, 
administrator  or  trustee,  shall  have  full  power  to  sell  so  much  of 
the  property  of  the  decedent  as  will  enable  him  to  pay  such  tax  in 
the  same  manner  as  he  might  be  entitled  by  law  to  do  for  the 
payment  of  the  debts  of  the  testator  or  intestate.  Any  such 
executor,  administrator  or  trustee  having  in  charge  or  in  trust 
any  legacy  or  property  for  distribution  subject  to  such  tax 
shall  deduct  the  tax  therefrom  and  shall  pay  over  the  same 
to  the  state  comptroller  or  county  treasurer,  as  herein 
provided.  If  such  legacy  or  property  be  not  in  money,  he  shall 
collect  the  tax  thereon  upon  the  appraised  value  thereof  from  the 
person  entitled  thereto.  He  shall  not  deliver  or  be  compelled  to 
deliver  any  specific  legacy  or  property  subject  to  tax  under  this 
article  to  any  person  until  he  shall  have  collected  the  tax  thereon. 
If  any  such  legacy  shall  be  charged  upon  or  payable  out  of  real 
property,  the  heir  or  devisee  shall  deduct  such  tax  therefrom  and 
pay  it  to  the  executor,  administrator  or  trustee,  and 
the  tax  shall  remain  a  lien  or  charge  on  such  real  property 
until  paid;  and  the  payment  thereof  shall  be  enforced  by  the 
executor,  administrator  or  trustee  in  the  same  manner  that  pay- 
ment of  the  legacy  might  be  enforced,  or  by  the  district  attorney 
under  section  two  hundred  and  thirty-five  of  this  chapter.  If 
any  such  legacy  shall  be  given  in  money  to  any  such  person  for 
a  limited  period,  the  executor,  administrator  or  trustee 
shall  retain  the  tax  upon  the  whole  amount,  but  if  it 
be  not  in  money,  he  shall  make  application  to  the  court  having 
jurisdiction  of  an  accounting  by  him,  to  make  an  apportionment, 
if  the  case  require  it,  of  the  sum  to  be  paid  into  his  hands  by  such 
legatees,  and  for  such  further  order  relative  thereto  as  the  case 
may  require. 

Amended  by  eh.  173  of  1901.     In  effect  April  1,  1901. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

Executor  personally  liable  for  tax — payment  of  legacy  without  tax. 
In    answer     to    this    motion    uie    administrator    alleges    that     the     whole 
amount,     *     *     *     received  by  her  under  the  decree,  had  been  paid  out  by 

21 


162  NEW  YORK  TAX  LAW. 

her  on  her  own  account  prior  to  the  assessing  of  the  tax.  This  is  no  legal 
excuse  for  the  nonpayment  of  the  tax.  The  law  makes  it  the  duty  of  the 
representative  to  have  the  tax  assessed  and  paid,  and  an  executor  or 
administrator  is  personally  liable  for  the  tax  until  its  payment.  Matter  of 
Hackett,  14  Misc.  Rep.  282. 

§  225.  Refund  of  tax  erroneously  paid.— If  any  debts  shall  be 
proven  against  the  estate  of  a  decedent  after  the  payment  of  any 
legacy  or  distributive  share  thereof,  from  which  any  such  tar  has 
been  deducted  or  upon  which  it  has  been  paid  by  the  person  en- 
titled to  such  legacy  or  distributive  share,  and  such  person  is  re- 
quired by  order  of  the  surrogate  having  jurisdiction,  on  notice  to 
the  state  comptroller,  to  refund  the  amount  of  such  debts  or  any 
part  thereof,  an  equitable  proportion  of  the  tax  shall  be  repaid 
to  him  by  the  executor,  administrator  or  trustee,  if  the  tax  ha* 
not    been    paid    to    the    state    comptroller    or    county    treas- 
urer;    or     if     such     tax     has     been     paid     to     such     state 
comptroller    or    county    treasurer,    such    officer    shall     refund 
out    of    the    funds    in    his    hands    or    custody    to    the    credit 
of    such    taxes    such    equitable    proportion    of    the    tax,  "  and 
credit  himself  with   the  same   in   the   account   required   to   be 
rendered  by  him  under  this  article.    If  after  the  payment  of  any 
tax  in  pursuance  of  an  order  fixing  such  tax,  made  by  the  surro- 
gate  having  jurisdiction,   such   order   be   modified    or   reversed 
within  two  years  from  and  after  the  date  of  entry  of  the  order 
fixing  the  tax,  on  due  notice  to  the  state  comptroller,  the  state 
comptroller  shall,  if  such  tax  was  paid  in  a  county  in  which 
the    office    of    appraiser     is    salaried,     refund    to     the    execu- 
tor,  administrator,   trustee,   person   or   persons   by   whom   such 
tax  has  been  paid,  the  amount  of  any  moneys  paid  or  deposited 
on  account  of  such  tax  in  excess  of  the  amount  of  the  tax  fixed 
by  the  order  modified  or  reversed,  out  of  the  funds  in  his  handi 
or  custody  to  the  credit  of  such  taxes,  and  to  credit  himself  with 
the  same  in  the  account  required  to  be  rendered  by  him  under 
this  act,  or  if  paid  in  a  county  in  which  the  office  of  appraiser  ia 
not  salaried,  he  shall  by  warrant  direct  and  allow  the  county 
treasurer  of  the  county  to   refund   such   amount  in  the  same 
manner;  but  no  application  for  such  refund  shall  be  made  after 
one  year  from  such  reversal  or  modification,  and  the  state  comp- 
troller   shall    deduct    from    the    fees    allowed    by    this    article 
to     the     county     treasurer     the     amount     theretofore     allowed 
him  upon  such  overpayment.     Where  it  shall  be  proved  to  the 


NEW  YORK  TAX  LAW.  163 

satisfaction  of  the  surrogate  that  deductions  for  debts 
were  allowed  upon  the  appraisal,  since  proved  to  have  been 
erroneously  allowed,  it  shall  be  lawful  for  such  surrogate  to 
enter  an  order  assessing  the  tax  upon  the  amount  wrongfully  or 
erroneously  deducted.  . 

Amended  by  ch.  284  of  1897. 

Amended  by  oh.  282  of  1900.' 

Amended  by  ch.  173  of  1901.     In  effect  April  1,  1901. 

Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

So  long  as  the  tax  remains  in  the  hands  of  the  county  treasurer  the 
surrogate  may  order  him  to  refund  it.  After  it  is  paid  to '  the  comptroller 
he  alone  has  authority  to  refund  it.  Matter  of  Park,  8  Misc.  Rep.  550. 

Surrogate  has  power  to  modify  decree  where  tax  has  been  erroneously  paid. 
Matter  of  Sherer,  25  Misc.  138.' 

§  226.  Taxes  upon  devises  and  bequests  in  lieu  of  com- 
missions.— If  a  testator  bequeaths  or  devises  property  to  one  or 
more  executors  or  trustees  in  lieu  of  their  commissions  or  allow- 
ances, or  makes  them  his  legatees  to  an  amount  exceeding  the 
commissions  or  allowances  prescribed  by  law  for  an  executor 
or  trustee,  the  excess  in  value  of  the  property  so  bequeathed  or 
devised,  above  the  amount  of  commissions  or  allowances  pre- 
scribed by  law  in  similar  cases  shall  be  taxable  under  this  article. 

Amended  ch.  284  of  1897.     In  effect  May  6,  1897. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

§  227.  Liability  of  certain  corporations  to  tax. — If  a  foreign 
executor,  administrator  or  trustee  shall  assign  or  transfer 
any  stock  or  obligations  in  this  state  standing  in  the  name  of  a 
decedent,  or  in  trust  for  a  decedent,  liable  to  any  such  tax,  the 
tax  shall  be  paid  to  the  state  comptroller  or  the  treas- 
urer of  the  proper  county  on  the  transfer  thereof.  No 
safe  deposit  company,  trust  company,  corporation,  bank 
or  other  institution,  person  or  persons  having  in  posses- 
sion or  under  control  securities,  deposits,  or  other  assets 
belonging  to  or  standing  in  the  name  of  a  decedent  who 
was  a  resident  or  nonresident,  or  belonging  to,  or  standing  in 
the  joint  names  of  such  a  decedent  and  one  or  more  persons, 
including  the  shares  of  the  capital  stock  of,  or  other  interests 
in.  the  safe  deposit  company,  trust  company,  corporation,  bank 
or  other  institution  making  the  delivery  or  transfer  herein  pro- 
vided, shall  deliver  or  transfer  the  same  to  the  executors,  ad- 


164  NEW  YORK  TAX  LAW. 

ministrators  or  legal  representatives  of  said  decedent,  or  to  the 
survivor  or  survivors  when  held  in  the  joint  names  of  a  decedent 
and  one  or  more  persons,  or  upon  their  order  or  request,  unless 
notice  of  the  time  and  place  of  such  intended  delivery  or  transfer 
be  served  upon  the  state  comptroller  at  least  ten  days  prior  to 
said  delivery  or  transfer;  nor  shall  any  such  safe  deposit  com- 
pany, trust  company,  corporation,  bank  or  other  institution,  per- 
son or  persons  deliver  or  transfer  any  securities,  deposits  or 
other  assets  belonging  to  or  standing  in  the  name  of 
a  decedent,  or  belonging  to,  or  standing  in  the  joint 
names  of  a  decedent  and  one  or  more  persons,  includ- 
ing the  shares  of  the  capital  stock  of,  or  other  interests  in, 
the  .safe  deposit  company,  trust  company,  corporation,  bank 
or  other  institution  making  the  delivery  or  transfer, 
without  retaining  a  sufficient  portion  or  amount  thereof  to  pay 
any  tax  and  interest  which  may  thereafter  be  assessed 
on  account  of  the  delivery  or  transfer  of  such  securities,  deposits 
or  other  assets,  including  the  shares  of  the  capital  stock 
of,  or  other  interests  in,  the  safe  deposit  company,  trust  company, 
corporation,  bank  or  other  institution  making  the  delivery  or 
transfer,  under  the  provisions  of  this  article,  unless  the  state 
comptroller  consents  thereto  in  writing.  And  it  shall  be  lawful 
for  the  said  state  comptroller,  personally  or  by  representative, 
to  examine  said  securities,  deposits  or  assets  at  the  time  of  such 
delivery  or  transfer.  Failure  to  serve  such  notice  or  fail- 
ure to  allow  such  examination,  or  failure  to  retain  a  suffi- 
cient portion  or  amount  to  pay  such  tax  and  interest 
as  herein  provided  shall  render  said  safe  deposit  company,  trust 
company,  corporation,  bank  or  other  institution,  person  or  per- 
sons liable  to  the  payment  of  the  amount  of  the  tax 
and  interest  due  or  thereafter  to  become  due  upon 
said  securities,  deposits  or  other  assets,  including  the  shares  of 
the  capital  stock  of,  or  other  interests  in,  the  safe  deposit  com- 
pany, trust  company,  corporation,  bank  or  other  institution 
making  the  delivery  or  transfer,  and  in  addition  thereto,  a  pen- 
alty of  one  thousand  dollars;  and  the  payment  of  such  tax  and 
interest  thereon,  or  of  the  penalty  above  prescribed,  or  both, 
may  be  enforced  in  an  action  brought  by  the  state  comptroller 
in  any  court  of  competent  jurisdiction. 

Amended  by  ch.  368  of  1905.    In  effect  June  1,  1905. 


NEW  YORK  TAX  LAW.  165 

§  228.  Jurisdiction  of  the  surrogate. — The  surrogate's  court 
of  every  county  of  the  state  having  jurisdiction  to  grant 
letters  testamentary  or  of  administration  upon  the  estate  of  a 
decedent  whose  property  is  chargeable  with  any  tax  under  this 
article,  or  to  appoint  a  trustee  of  such  estate  or  any  part  thereof, 
or  to  give  ancillary  letters  thereon,  shall  have  jurisdiction  to  hear 
and  determine  all  questions  arising  under  the  provisions  of  this 
article,  and  to  do  any  act  in  relation  thereto  authorized  by  law 
tc  be  done  by  a  surrogate  in  other  matters  or  proceedings  coming 
within  his  jurisdiction;  and  if  two  or  more  surrogate's  courts 
shall  be  entitled  to  exercise  any  such  jurisdiction,  the  surrogate 
first  acquiring  jurisdiction  hereunder  shall  retain  the  same  to 
the  exclusion  of  every  other  surrogate.  Every  petition  for 
ancillary  letters  testamentary  or  ancillary  letters  of  administra- 
tion made  in  pursuance  of  the  provisions  of  article  seven,  title 
three,  chapter  eighteen  of  the  code  of  civil  procedure  shall  set 
forth  the  name  of  the  state  comptroller  as  a  person  to  be  cited 
as  therein  prescribed,  and  a  true  and  correct  statement  of  all 
the  decedent's  property  in  this  state  and  the  value  thereof;  and 
upon  the  presentation  thereof  the  surrogate  shall  issue  a  cita- 
tion directed  to  the  state  comptroller;  and  upon  the  return 
of  the  citation  the  surrogate  shall  determine  the  amount  of  the 
tax  which  may  be  or  become  due  under  the  provisions  of  this 
article  and  his  decree  awarding  the  letters  may  contain  any  pro- 
vision for  the  payment  of  such  tax  or  the  giving  of  security 
therefor  which  might  be  made  by  such  surrogate  if  the  state 
comptroller  were  a  creditor  of  the  decedent. 

Amended  by  ch.  173  of  1901.  In  effect  April  1,  1901. 
Amended  by  ch.  101  of  1902.  In  effect  March  6,  1902. 
Amended  by  ch.  368  of  1905.  In  effect  June  1,  1905. 

§  229.  Appointment  of  appraisers,  stenographers,  et  cetera. 
— The  state  comptroller  shall  appoint  and  may  at  pleasure 
remove  not  to  exceed  six  persons  in  the  county  of  New 
York ;  two  persons  in  the  county  of  Kings,  and  one  person  in  the 
counties  of  Albany,  Dutchess,  Erie,  Monroe,  Oneida,  Onondaga, 
Orange,  Queens,  Kensselaer,  Eichmond,  Suffolk  and  Westchester, 
to  act  as  appraisers  therein.  The  appraisers  so  appointed  shall 
receive  an  annual  salary  to  be  fixed  by  the  state  comptroller,  to- 
gether with  their  actual  and  necessary  traveling  expenses  and 
witness  fees,  as  hereinafter  provided,  payable  monthly  by  the 


166  NEW  YORK  TAX  LAW. 

state  comptroller  out  of  any  funds  in  his  hands  or  custody 
oil  account  of  transfer  tax.  The  salaries  of  each  of 
the  appraisers  so  appointed  shall  not  exceed  the  follow- 
ing amounts:  In  New  York  county,  four  thousand  dol- 
lars; in  Kings  county,  three  thousand  dollars;  in  Erie 
county,  three  thousand  dollars;  in  Westchester  and  Albany 
counties,  twenty-five  hundred  dollars;  in  Queens,  Monroe  and 
Onondaga  counties,  one  thousand  five  hundred  dollars;  in 
Dutchess,  Oneida,  Orange,  Rensselaer  and  Suffolk  coun- 
ties, one  thousand  dollars,  and  in  Richmond  county, 
five  hundred  dollars.  Each  of  the  said  appraisers  shall  file  with 
the  state  comptroller  his  oath  of  office  and  his  official  bond  in  the 
penal  sum  of  not  less  than  one  thousand  dollars,  in 
the  discretion  of  the  state  comptroller,  conditioned  for 
the  faithful  performance  of  his  duties  as  such  appraiser, 
which  bond  shall  be  approved  by  the  attorney-general 
and  the  state  comptroller.  The  state  comptroller  shall  retain 
out  of  any  funds  in  his  hands  on  account  of  said  tax  the  following 
amounts:  First.  A  sum  sufficient  to  provide  the  appraisers  of 
New  York  county  with  five  stenographers,  of  Kings 
county  with  two  stenographers,  and  of  Erie  county 
with  one  clerk,  appointed  by  the  state  comptroller,  whose 
salary  shall  not  exceed  fifteen  hundred  dollars  a  year  each. 
Second.  A  sum  to  be  used  in  defraying  the  expenses  for  office 
rent,  stationery,  postage,  process  serving,  et  cetera,  necessarily 
incurred  in  the  appraisal  of  estates,  not  exceeding  seven  thousand 
five  hundred  dollars  a  year  in  New  York  county,  and  one  thous- 
and five  hundred  dollars  a  year  in  Kings  county. 

Amended  by  ch.   173  of  190i.     In  effect  April  1,   1901. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

Surrogate  to  deduct  debts,  funeral  expenses,  etc. 

He  may,  in  an  accounting  proceeding,  allow  debts  admitted  or  established 
and  paid  to  be  credited  and  deducted  from  the  corpus  of  the  estate,  or,  if  not 
paid,  to  direct  their  payment  by  the  decree.  And,  of  course,  has  Jurisdiction 
to  allow  commissions,  funeral  expenses,  and  expenses  of  administration,  out 
has,  in  general,  no  power  to  hear  and  determine  a  disputed  claim.  It  seems, 
therefore,  that  he  may,  at  the  proper  time,  allow  the  several  items  in  question 
when  ascertained.  Estate  of  Millward,  6  Misc.  Rep.  425,  428. 

Omitted  property. 

If  it  be  true  that  a  large  amount  of  property  was  withheld  from  the 
consideration  of  the  appraiser,  whether  intentionally  or  otherwise,  and  as  to 
which  the  appraiser  had  no  knowledge,  and  the  same  was,  for  this  reason,  not 
appraised,  we  shall  hold,  as  to  such  omitted  property,  that  the  State  has  the 
legal  right  to  institute  such  proceedings  for  the  recovery  of  the  tax  as  may 


NEW  YORK  TAX  LAW.  167 

be  due  thereon.  The  omitted  property  has  never  had  its  day  in  court.  In 
re  Smith's  Estate,  23  N.  Y.  Supp.  762,  765;  In  re  Wolf's  Estate,  15  id.  539; 
66  Hun,  389. 

§  230.  Proceedings  by  appraiser. — In  each  county  in  which 
the  office  of  appraiser  is  not  salaried  the  county  treasurer 
fcihall  act  as  appraiser.  The  surrogate,  either  upon  his  own  mo- 
tion, or  upon  the  application  of  any  interested  person,  including 
the  state  comptroller,  shall  by  order  direct  the  person  or  one  of 
the  persons  appointed  pursuant  to  section  two  hundred  au.i 
twenty-nine  of  this  article  in  counties  in  which  the  office  of  ap- 
praiser is  salaried,  and  in  other  counties,  the  county  treasurer, 
to  fix  the  fair  market  value  of  property  of  persons  whose  estates 
shall  be  subject  to  the  payment  of  any  tax  imposed  by  this  article. 

Every  such  appraiser  shall  forthwith  give  notice  by  mail  to  all 
persons  known  to  have  a  claim  or  interest  in  the  property  to  be 
appraised,  including  the  state  comptroller,  and  to  such  persons 
as  the  surrogate  may  by  order  direct,  of  the  time  and  place  when 
he  will  appraise  such  property.  He  shall  at  such  time  and  place, 
appraise  the  same  at  its  fair  market  value  as  herein  prescribed ; 
and  for  that  purpose  the  said  appraiser  is  authorized  to  issue 
subpoenas  and  to  compel  the  attendance  of  witnesses  before  him 
and  to  take  the  evidence  of  such  witnesses  under  oath  concerning 
such  property  and  the  value  thereof;  and  he  shall  make  report 
thereof  and  of  such  value  in  writing,  to  the  said  surrogate,  to- 
gether with  the  depositions  of  the  witnesses  examined,  and  such 
other  facts  in  relation  thereto  and  to  said  matter  as  the  surrogate 
may  order  or  require.  Every  appraiser,  except  in  the  counties  in 
which  the  office  of  appraiser  is  salaried,  for  which  provision  is 
hereinbefore  made,  shall  be  paid  by  the  state  comptroller  and 
after  the  audit  of  said  state  comptroller,  his  actual  and  necessary 
traveling  expenses  and  the  fees  paid  such  witnesses,  which  fees 
shall  be  the  same  as  those  now  paid  to  witnesses  subpoenaed 
to  attend  in  courts  of  record,  payment  to  be  made  out  of  funds 
in  the  hands  of  the  county  treasurer  of  the  proper 
county  on  account  of  the  tax  imposed  under  the  pro- 
visions of  this  article.  Appraisers  appointed  under  this 
article  in  proceedings  pending  at  the  time  the  amend- 
ment to  this  section  takes  effect  shall  complete  the 
appraisals  therein  and  file  their  reports  as  herein  provided,  and 
shall  be  entitled  to  the  compensation  authorized  by  law  at  the 


168  NEW  YORK  TAX  LAW. 

time  of  their  appointment,  to  be  paid  by  the  state  comptroller 
in  counties  in  which  the  office  of  appraiser  is  salaried,  and  in 
other  counties  by  the  county  treasurer,  out  of  any  moneys  in 
his  hands  on  account  of  this  tax. 

The  value  of  every  future  or  limited  estate,  income,  interest 
or  annuity  dependent  upon  any  life  or  lives  in  being,  shall  be 
determined  by  the  rule,  method  and  standard  of  mortality  and 
value  employed  by  the  superintendent  of  insurance  in  ascertain- 
ing the  value  of  policies  of  life  insurance  and  annuities  for  the 
determination  of  liabilities  of  life  insurance  companies,  except 
that  the  rate  of  interest  for  making  such  computation  shall  be 
five  per  centum  per  annum. 

In  estimating  the  value  of  any  estate  or  interest  in  property, 
to  the  beneficial  enjoyment  or  possession  whereof  there  are  per- 
sons or  corporations  presently  entitled  thereto,  no  allowance 
shall  be  made  on  account  of  any  contingent  incumbrance  thereon, 
nor  on  account  of  any  contingency  upon  the  happening  of  which 
the  estate  or  property  or  some  part  thereof  or  interest  therein 
might  be  abridged,  defeated  or  diminished;  provided,  however, 
that  in  the  event  of  such  incumbrance  taking  effect  as  an  actual 
burden  upon  the  interest  of  the  beneficiary,  or  in  the  event  of 
the  abridgment,  defeat  or  diminution  of  said  estate  or  property 
or  interest  therein  as  aforesaid,  a  return  shall  be  made  to  the 
person  properly  entitled  thereto  of  a  proportionate  amount  of 
such  tax  on  account  of  the  incumbrance  when  taking  effect, 
or  so  much  as  will  reduce  the  same  to  the  amount  which  would 
have  been  assessed  on  account  of  the  actual  duration  or  extent 
of  the  estate  or  interest  enjoyed.  Such  return  of  tax  shall  be 
made  in  the  manner  provided  by  section  two  hundred  and  twenty- 
five  of  this  article. 

Whore  any  property  shall,  after  the  passage  of  this  act,  be 
transferred  subject  to  any  charge,  estate  or  interest,  determinate 
by  the  death  of  any  person,  or  at  any  period  ascertainable  only 
by  reference  to  the  death,  the  increase  accruing  to  any  per- 
son or  corporation  upon  4the  extinction  or  determination  of 
such  charge,  estate  or  interest,  shall  be  deemed  a  transfer  of 
property  taxable  under  tl-e  revisions  of  this  act  in  the  snme 
manner  as  though  the  person  or  corporation  beneficially  entitled 
thereto  had  then  acquired  such  increase  from  the  person  from 
whom  the  title  to  their  respective  estates  or  interests  is  derived. 


NEW  YORK  TAX  LAW.  169 

When  property  is  transferred  in  trust  or  otherwise,  and  the 
rights,  interest  or  estates  of  the  transferees  are  dependent  upon 
contingencies  or  conditions  whereby  they  may  be  wholly  or  in 
part  created,  defeated,  extended  or  abridged,  a  tax  shall  be  im- 
posed upon  said  transfer  at  the  highest  rate  which,  on  the  happen- 
ing of  any  of  the  said  contingencies  or  conditions,  would  be 
possible  under  the  provisions  of  this  article,  and  such  tax  so  im- 
posed shall  be  due  and  payable  forthwith  by  the  executors  or 
trustees  out  of  the  property  transferred;  provided,  however,  that 
on  the  happening  of  any  contingency  whereby  the  said  property, 
or  any  part  thereof,  is  transferred  to  a  person  or  corporation 
exempt  from  taxation  under  the  provisions  of  this  article,  or  to 
any  person  taxable  at  a  rate  less  than  the  rate  imposed  and  paid, 
such  person  or  corporation  shall  be  entitled  to  a  return  of  so 
much  of  the  tax  imposed  and  paid  as  is  the  difference  between 
the  amount  paid  and  the  amount  which  said  person  or  corpora- 
tion should  pay  under  the  provisions  of  this  article,  with  interest 
thereon  at  the  rate  of  three  per  centum  per  annum  from  the  time 
of  payment.  Such  return  of  overpayment  shall  be  made  in  the 
manner  provided  by  section  two  hundred  and  twenty-five  of  this 
article. 

Estates  in  expectancy  which  are  contingent  or  defeasible  and 
in  which  proceedings  for  the  determination  of  the  tax  have  not 
been  taken  or  where  the  taxation  thereof  has  been  held  in  abey- 
ance, shall  be  appraised  at  their  full,  undiminished  value  when 
the  persons  entitled  thereto  ahall  come  into  the  beneficial  en- 
joyment or  possession  thereof,  without  diminution  for  or  on  ac- 
count of  any  valuation  theretofore  made  of  the  particular  estates 
for  purposes  of  taxation,  upon  which  said  estates  in  expectancy 
may  have  been  limited. 

Where  an  estate  for  life  or  for  years  can  be  divested  by  the  act 
or  omission  of  the  legatee  or  devisee  it  shall  be  taxed  as  if  there 
were  no  possibility  of  such  divesting. 

The  report  of  the  appraiser  shall  be  made  in  duplicate,  one  of 
which  duplicates  shall  be  filed  in  the  office  of  the  surrogate  amd 
the  other  in  the  office  of  the  state  comptroller. 

Amended  by  ch.  284  of  1897. 
Amended  by  ch.  76  of  1899. 
Amended  by  ch.  658  of  1900. 

22 


170  NEW  YORK  TAX  LAW. 

Amended  by  ch.  493  of  1901.    In  effect  April  23,   1901.     This  section  was 
also  amended  by  ch.  1,73  of  1901. 
Amended  by  ch.  496  of  1902. 

Amended  by  ch.  758  of  1904.     In  effect  May   14,   1904. 
Amended  by  ch.  368  of  1905.     In   effect  June    1,    1905. 

Appraisal  should  be  made  as  soon  after  death  as  practicable. 

The  better  and  more  reasonable  construction  of  the  statute  is  that  the 
property  of  which  the  person  died  seized  or  possessed  is  subject  to  the  tax; 
that  the  increase  or  interest  thereafter  obtained  by  the  executors  is  property 
of  wnich  the  testator  was  not  seized  or  possessed  at  the  time  of  his  death; 
that  the  property  should  be  appraised  and  the  tax  assessed  as  soon  after  death 
as  practicable,  and  that  the  tax  should  then  become  immediately  due  and 
payable.  Matter  of  Will  of  Vassar,  127  N.  Y.  1,  8. 

Partnership  property. 

It  appears  in  this  case  that  the  real  estate  of  which  testator  died  seized 
was  very  largely,  if  not  entirely,  partnership  property,  used  and  occupied 
by  him  in  connection  with  other  persons  in  the  prosecution  of  the  lumbering 
and  tannery  business,  and  that  the  actual  value  of  such  real  estate  or  tes- 
tator's interest  therein  is  dependent  largely  upon  the  manner  in  which  the 
same  is  controlled.  This  seemed  to  have  been  the  consideration  which 
prompted  the  testator  to  clothe  his  executors  with  discretionary  power  re- 
garding the  manner  and  time  of  disposing  of  the  same,  and  it  is  by  no  means 
practicable  to  ascertain  the  value  of  such  interest  at  the  present,  but  would 
seem  to  be  a  very  proper  case  for  postponing  the  assessment  and  collection 
of  the  tax  to  whicn  the  same  might  be  subject  until  the  parties  entitled 
thereto  come  into  actual  possession  or  enjoyment  thereof.  Wheele,r's  Estate, 
22  N.  Y.  Supp.  1075,  1079. 

Surrogate  has  power  to  order  further  appraisal.  Matter  of  Lansing,  31 
Misc.  148.  See  Matter  of  Westurn,  152  N.  Y.  93.  This  section  is  not  retro- 
active. Matter  of  Sloane,  19  App.  Div.  411,  affirmed  in  154  N.  Y.  109. 

§  231.  Determination  of  surrogate. — From  such  report  of 
appraisal  and  other  proof  relating  to  any  such  estate 
before  the  surrogate,  the  surrogate  shall  forthwith,  as 
of  course,  determine  the  cash  value  of  all  estates  and  the 
amount  of  tax  to  which  the  same  are  liable;  or  the  surrogate 
may  so  determine  the  cash  value  of  all  such  estates  and  the 
amount  of  tax  to  which  the  same  are  liable,  without  appointing 
an  appraiser. 

The  superintendent  of  insurance  shall,  on  the  application  of 
any  surrogate,  determine  the  value  of  any  such  future  or  con- 
tingent estates,  income  or  interest  therein  limited,  contingent, 
dependent  or  determinable  upon  the  life  or  lives  of  persons  in 
being,  upon  the  facts  contained  in  any  such  appraiser's  report, 
and  certify  the  same  to  the  surrogate,  and  his  certificate  shall 
be  conclusive  evidence  that  the  method  of  computation  adopted 
therein  is  correct. 


NEW   YORK  TAX  LAW.  171 

The  surrogate  shall  immediately  give  notice,  upon  the  deter- 
mination by  him  as  to  the  value  of  any  estate  which  is  taxable 
under  this  article,  and  of  the  tax  to  which  it  is  liable,  to  all 
persons  known  to  be  interested  therein,  and  shall  immediately  for- 
ward a  copy  of  such  taxing  order  to  the  state  comptroller.  The 
surrogate  shall  also  forward  to  the  state  comptroller  copies  of  all 
orders  entered  by  him  in  relation  to  or  affecting  in  any  way 
the  transfer  tax  on  any  estate,  including  orders  of  exemption. 

If,  however,  it  appear  at  any  stage  of  the  proceedings 
tha't  any  of  such  persons  known  to  be  interested  in 
the  estate  is  an  infant  or  an  incompetent,  the  surrogate 
may,  if  the  interest  of  such  infant  or  incompetent  is  presently  in- 
volved and  is  adverse  to  that  of  any  of  the  other  persons  in- 
terested therein,  appoint  a  special  guardian  of '  such  infant ; 
but  nothing  in  this  provision  shall  affect  the  right  of  an 
infant  over  fourteen  years  of  age  or  of  any  one  on  behalf  of  an 
infant  under  fourteen  years  of  age  to  nominate  and  apply  for 
the  appointment  of  a  special  guardian  for  such  infant  at  any 
stage  of  the  proceedings. 

Amended  by  ch.  658  of  1900. 

Amended  by  ch.  173  of  1901.     In    effect    April    1,    1901. 

Amended  by  ch.  368  of  1905.     In   effect  June    1,    1905. 

Appraiser  to  make  no  deductions.     Matter  of  Westurn,  152  N.  Y.  93. 

Appraiser  to  take  oath. 

The  appraiser,  before  entering  vipon  his  duties,  should  take  the  oath  of 
office  required  by  general  law,  to  the  effect  that  he  will  faithfully  and  fairly 
perform  the  duty  of  such  appraiser,  and  make  a  just  and  true  report  according 
to  the  best  of  his  understanding.  '  The  oath  of  office  should  be  attached  to  the 
report.  Estate  of  Astor,  17  State  Rep.  787,  793. 

Who  to  have  notice. 

When  the  section  provides  that  he  (the  surrogate)  shall  designate  by  oruer, 
to  whom  th<>  notice  is  to  be  given,  it  i>  necessarily  implied  that  he  shall  desig- 
nate all  the  persons  entitled  to  notice.  If  he  should  omit  to  do  so,  it  would 
be  an  error  on  account  of  which  every  tax  imposed  upon  the  person  not 
notified  or  hoard  would  be  invalid  as  having  been  imposed  without  jurisdic- 
tion. Matter  of  McPherson,  104  X.  Y.  306,  322. 

Appraiser  to  report  full  amount  of  property  without  deductions. 

The  appraiser,  in  ascertaining  the  value  of  the.  residuary  estate  for  the 
purpose  of  taxation,  deducted  the  amount  of  the  tax  to  be  assessed  on  prior 
legacies.  *  *  Manifestly,  under  the  law  that  which  is  to  be  reported 

by  the  appraiser  for  the  purpose  of  the  tax  is  value  of  the  interest  passing 
to  the  legatee  under  the  will  without  any  deduction  for  any  purpose  or  under 
any  testamentary  direction.  Matter  of  Swift,  137  N.  Y.  77,  87. 


172  3S»w  YORK  TAX  LAW. 

Contingent  estates. 

Th«  appraiser  should  only  report  upon  the  property  new  subject  to  th» 
tax,  and  when  the  contingency  happens  and  the  number  and  interests  of 
the  collateral  heirs  are  definitely  and  exactly  determined,  another  appraise- 
ment should  be  made  and  the  tax  assessed  upon  their  interests  then  to 
be  ascertained.  Estate  of  Wallace,  18  State  Hep.  387,  388. 

Appraiser  to  make  no  deductions.  * 

The  appraiser  must  make  his  report  of  the  whole  value  of  each  legacy 
or  distributive  share  at  the  point  of  transfer,  without  making  any  deduc- 
tion whatever,  and  the  surrogate  must  then  fix  the  tax  upon  the  value  of 
the  "  estate  so  reported  which  each  legatee  is  to  pay,  and  give  notice  to 
each  legatee."  Estate  of  Millward,  6  Misc.  Rep.  425,  427. 

Manifestly,  under  the  law  that  which  is  to  be  reported  by  the  appraiser 
for  the  purpose  of  the  tax  is  the  value  of  the  interest  passing  to  the  lega- 
tee under  the  will,  without  any  deduction  for  any  purpose,  or  under  any 
testamentary  direction.  Matter  of  Swift,  137  N.  Y.  77,  87. 

Notices,  to  whom  mailed. 

I  deem  it  the  duty  of  the  surrogate  to  ascertain  the  names  of  persons 
known  to  have  or  claim  an  interest  in  such  property  at  the  time  of  appoint- 
ing the  appraiser,  and  that  such  names  shall  be  given  in  the  order;  and 
to  them  the  appraiser  must  give  notice.  He  is  not,  however,  relieved  by 
such  order  from  inquiry  for  any  other  person  or  persons  known  to  have 
or  claim  an  interest  in  such  property;  and  he -should  not  only  report  ser- 
vice upon  persons  named  by  the  surrogate,  but  the  additional  fact  that 
they  are  or  are  not  all  the  persons  known  to  him  (uie  appraiser)  to  have 
or  claim  an  interest  in  such  property.  Matter  of  Astor,  17  State  Rep. 
787,  791. 

If  appraiser  in  doubt,  he  is  to  report  the  property  liable  to  tax. 
If  the  appraiser  should  be  in  doubt  as  to  the  liability  of  any  property 
to  the  tax,  he  should  report  it  subject  thereto,  and  in  that  case  any  person 
.dissatisfied  has  ample  protection    *    *    *    by  appeal  to  the  surrogate,  in 
the  event  that  the  appraiser  Is  sustained  on  the  coming  in  of  his  report, 
by  giving  security  for  the  ins.,  and  further  protection  by  appeal  from  the 
decree  of  the  surrogate  by  the  usual  steps  to  the  court  of  last  resort.    Id. 
789;  Estate  of  Hendricks,  18  id.  989. 

Bribery  of  appraiser. 

An  appraiser  appointed  by  virtue  of  the  Taxable  Transfer  Law,  who 
takes  any  fee  or  reward  from  an  executor,  administrator,  trustee,  legatee, 
next  of  kin,  or  heir  of  any  decedent,  or  from  any  other  person  liable  to 
pay  such  tax,  or  any  portion  Thereof,  is  guilty  of  a  misdemeanor.  Penal 
Code,  g  -JSc.  (added  by  chap.  692,  Laws  of  1893). 


NEW  YORK  TAX  LAW.  173 

§  232.  Appeal  and  other  proceedings. — The  state  comptroller 
or  any  person  dissatisfied  with  the  appraisement  or  assessment 
and  determination  of  tax  may  appeal  therefrom  to  the  surrogate 
within  sixty  days  from  the  fixing,  assessing  and  determination  of 
tax  by  the  surrogate  as  herein  provided,  upon  filing  in  the  office  of 
the  surrogate  a  written  notice  of  appeal,  which  shall  state  the 
grounds  upon  which  the  appeal  is  taken. 

Within  two  years  after  the  entry  of  an  order  or  decree  of  a  sur- 
rogate determining  the  value  of  an  estate  and  assessing  the  tax 
'thereon,  the  state  comptroller  may,  if  he  believes  that  such  ap- 
praisal, assessment  or  determination  has  been  fraudulently,  col- 
lusively,  or  erroneously  made,  make  application  to  a  justice  of 
the  supreme  court  of  the  judicial  district  in  which  the  former 
owner  of  such  estate  resided,  for  a  reappraisal  .thereof.  Tke 
justice  to  whom  such  application  is  made  may  thereupon  appoint 
a  competent  person  to  reappraise  such  estate.  Such  appraiser 
shall  possess  the  powers  and  be  subject  to  the  duties  of  an  ap- 
praiser under  section  two  hundred  and  thirty  and  shall  receive 
compensation  at  the  rate  of  five  dollars  per  day  for  every  day 
actually  and  necessarily  employed  in  such  appraisal.  Sudh 
compensation  shall  be  payable  by  the  state  comptroller  or  county 
treasurer  out  of  any  funds  he  may  have  on  account  of  any  tax 
imposed  under  the  provisions  of  this  article,  upon  the  certificate 
of  the  justice  appointing  him.  The  report  of  such  appraiser  shall 
be  filed  with  the  justice  by  whom  he  was  appointed,  and  thereafter 
the  same  proceedings  shall  be  taken  and  had  by  and  before  such 
justice  as  are  herein  provided  to  be  taken  and  had  by  andNbefore 
the  surrogate.  The  determination  and  assessment  of  such  justice 
shall  supersede  the  determination  and  assessment  of  the  surro- 
gate, and  shall  be  filed  by  such  justice  in  the  office  of  the  state 
comptroller,  and  a  certified  copy  thereof  transmitted  to  the  surro- 
gate's court  of  the  proper  county. 

Amended  by  ch.  284  of  1897. 

Amended  by  ch.  672  of  1899.  In  effect  May  25,  1899. 

Amended  by  ch.  173  of  1901.  In  effect  April  1,  1901. 

Amended  by  ch.  368  of  1905.  In  eliect  June  1,  1905. 

Methods  of  establishing  value. 

Two  methods  of  establishing  the  value  of  the  inheritance  and  fixing  the 
tax  are  provided.  One  by  the  aid  of  an  appraiser  and  the  other  by  the 
surrogate  without  such  aid.  Either  method  is  complete  in  itself,  and  when 
one  has  been  adopted  IL  precludes  any  resort  to  the  other.  Matter  of  Davis, 
91  Hun,  53,  59. 


174  NEW  YORK  TAX  LAW. 

Duty  of  surrogate. 

The  surrogate  must  decide  whether  any  property  of  a  deceased  person 
has  passed  to  another  under  a  will  or  under  the  laws  of  intestacy  before 
he  can  perform  the  uuty  imposed  upon  him.  *  *  j.he  jurisdiction  con- 

ferred by  the  statute  upon  the  surrogate  to  hear  and  decide  all  questions 
in  relation  to  the  tax  imposed  by  its  provisions  upon  persons  to  whom 
property  has  passed  from  the  decedent  is,  we  think,  broad  enough  to  war- 
rant the  surrogate  in  holding,  in  a  case  like  this,  that  the  property  which 
is  the  subject  of  the  tax  has  not  passed  to  the  legatees  or  devisees  under 
the  will,  but  to  the  heirs-at-law  or  next-of-kin.  Estate  of  Ullman,  137 
N.  Y.  403,  407,  408. 

Surrogate  to  enforce  payment  of  the  tax. 

There  can  be  no  doubt,  I  think,  that  under  a  statute  imposing  a  duty 
upon  the  surrogate*  to  assess  and  fix  a  tax,  that  it  also  gives  him  the 
power  to  enforce  its  payment  by  such  proceedings  as  are  provided  for  the 
enforcement  of  the  decrees  of  this  court.  In  regard  to  persons  interested 
in  the  property  liable  to  the  tax,  other  than  administrators,  executors  and 
trustees,  I  am  of  opinion  tne  surrogate  can,  on  the  return  of  an  execution 
issued  upon  his  decree,  as  already  seen,  enforce  the  decree  as  provided  in 
section  2555  o.f  the  Code.  Matter  of  Prout,  19  N.  Y.  St.  Rep.  318,  321. 

Contempt  of  court. 

The  executor  failed  to  pay  the  tax.  The  surrogate  issued  an  order  for 
him  to  appear  and  show  cause  "  why  the  district  attorney  should  not  have 
such  an  order  as  he  Avas  entitled  to  in  the  premises  and  the  executor  be 
punished  for  contempt.  The  surrogate  adjudged  him  guilty  and  fined  him 
$15,  which  the  executor  subsequently  paid."  The  General  Term  say:  "It 
was  the  duty  of  the  defendant  to  obey  the  surrogate  when  cited  to  appear, 
and  a  refusal  to  do  so  was  a  contempt.  No  question  seems  to  be  raised 
as  to  the  power  of  the  surrogate  to  punish  for  contempt."  "  He  owed 
obedience  to  the  surrogate  as  executor,  and  a  failure  to  appear  and  answer 
was  properly  punishable  as  for  contempt."  In  re  Pelton's  Estate,  10  N.  Y. 
Supp.  643. 

Payment  of  tax  by  executors  after  surrogate  has  "determined"  the 
amount  of  the  tax  will  protect  them  from  further  liability  therefor. 

The  appraisers  reported  the  names  of  persons  to  whom  property  passed 
by  the  will,  and  also  reported  that  such  was  all  the  property  taxable  under 
the  act.  The  confirmation  of  his  report  was  such  an  adjudication  of  that 
question  as  to  protect  the  executors,  and  they  are  not  personally  liable  for 
the  tax.  In  re  Vanderbilt's  Estate,  10  N.  Y.  Supp.  239,  242. 

What  law  governs  the  method  of  procedure. 

The  procedure  is  controlled  by  the  statute  as  it  existed  at  the  time  this 
proceeding  was  instituted.  It  is  a  general  rule  that,  in  the  absence  of 
words  of  exclusion,  a  statute  which  relates  to  the  form  of  procedure  or  the 
mode  of  attaining  or  defending  rights,  is  applicable  to  proceedings  pending 
or  subsequently  commenced.  Neass  v.  Mercer,  15  Barb.  318;  Southwick 
v.  Southwick,  49  N.  Y.  510;  Lazarus  v.  M.  E.  R.  Co.,  145  id.  581,  585. 
Hence  the  rights  of  the  parties  depend  upon  the  statute  of  1885,  while  the 
method  of  procedure  is  governed  by  that  of  1892.  Matter  of  Davis,  149 
N.  Y.  539,  545. 

Costs  cannot  be  allowed  to  a  special  guardian  of  an  infant  remainder- 
man, whose  interest  in  the  estate  is  contingent,  and  cannot  be  taxed  on 
the  present  appraisal.  Matter  of  Post,  5  App.  Div.  113. 

Notice  of  appeal  must  "state  the  grounds  upon  which  the  appeal  is 
taken.' 

Where  a  statute  requires  the  grounds  of  the  appeal  to  be  stated,  none 
except  those  specified  can  be  considered.  The  hearing  must  be  limited  to 
the  errors  noticed  in  the  appeal.  Id. 

See  Morgan  v.  Warner,  45   App.  Div.  424. 

See  Matter  of  Westurn,  152  N.  Y.  93. 


XEW  YORK  TAX  LAW.  175 

§  233.  Composition  of  transfer  tax  upon  certain  estates. — The 
state  comptroller,  by  and  with  the  consent  of  the  attorney-general 
expressed  in  writing,  is  hereby  empowered  and  authorized  to 
enter  into  an  agreement  with  the  trustees  of  any  estate  in  which 
remainders  or  expectant  estates  have  been  of  such  a  nature,  or  so 
lisposed  and  circumstanced  that  the  taxes  therein  were  held  not 
presently  payable,  or  where  the  interests  of  the  legatees  or  de- 
visees were  not  ascertainable  under  the  provisions  of  chapter  four 
hundred  and  eighty-three  of  the  laws  of  eighteen  hundred  and 
eighty-five;  chapter  three  hundred  and  ninety-nine  of  the  laws 
of  eighteen  hundred  and  ninety-two,  or  chapter  nine  hundred 
and  eight  of  the  laws  of  eighteen  hundred  and  ninety-six,  and 
the  several  acts  amendatory  thereof  and  supplemental  thereto; 
and  to  compound  such  taxes  upon  such  terms  as  may  be  deemed 
equitable  and  expedient;  and  to  grant  discharge  to  said  trustees 
upon  the  payment  of  the  taxes  provided  for  in  such  composition, 
provided,  however,  that  no  such  composition  shall  be  conclusive 
in  favor  of  said  trustees  as  against  the  interests  of  such  cestui* 
que  trust  as  may  possess  either  present  rights  of  enjoyment,  or 
fixed,  absolute  or  indefeasible  rights  of  future  enjoyment,  or  of 
such  as  would  possess  such  rights  in  the  event  of  the  immediate 
termination  of  particular  estates,  unless  they  consent  thereto, 
either  personally,  when  competent,  or  by  guardian  or  committee. 
Composition  or  settlement  made  or  effected  under  the  provisions 
of  this  section  shall  be  executed  in  triplicate,  and  one  copy 
filed  in  the  office  of  the  state  comptroller,  one  copy  in  the 
office  of  the  surrogate  of  the  county  in  which  the  tax  was  paid, 
and  one  copy  delivered  to  the  executors,  administrators  or  trus- 
tees who  shall  be  parties  thereto. 

Amended  by  oh.  289  of  1898.  In  effect  April  19,  1898. 
Amended  by  ch.  173  of  1901.  In  effect  April  1,  1901. 
Amended  by  ch.  368  of  1905.  In  effect  June  1,  1905. 

§  23JL  Surrogate's  assistants  in  New  York,  Kings  and  other 
counties. — The  state  comptroller  may,  upon  the  recommendation 
of  the  surrogate,  appoint,  and  may  at  pleasure  remove  assistants 
and  clerks  in  the  surrogate's  offices  of  the  following  counties,  at 
annual  salaries  to  be  fixed  by  him  not  to  exceed  the  amounts 
hereinafter  specified : 

1.  In  New  York  county,  a  transfer  tax  assistant,  four 
thousand  dollars;  a  transfer  tax  clerk,  two  thousand  four 


176  NEW  YORK  TAX  LAW. 

hundred  dollars;  an  assistant  clerk,  eighteen  hundred  dollars;  a 
recording  clerk,  thirteen  hundred  dollars;  a  stenographer,  eight 
hundred  dollars;  and  shall  be  entitled  to  expend  not  more  than 
five  hundred  dollars  a  year  in  such  office  for  expenses  necessarily 
incurred  in  the  assessment  and  collection  of  taxes  under  this 
article. 

2.  In  Kings  county,  a  transfer  tax  assistant,  four  thousand 
dollars;  a  transfer  tax  clerk,  two  thousand  dollars;  an  assistant 
clerk,  fifteen  hundred  dollars ;  and  shall  be  entitled  to  expend 
not  more  than  five  hundred  dollars  a  year  for  expenses  neces- 
sarily incurred  in  the  assessment  and  collection  of  taxes  under 
this  article. 

3.  In   Erie   county,   a   transfer   tax   clerk,   eighteen   hundred 
dollars. 

4.  In  Westchester  county,  a  transfer  tax  assistant,  two  thou- 
sand dollars. 

5.  In    Albany   county,   a   transfer   tax    clerk,    one   thousand 
dollars. 

6.  In    Queens    county,    a   transfer   tax    clerk,    one   thousand 
dollars. 

7.  In  Onondaga  county,  a  transfer  tax  clerk,  twelve  hundred 
dollars. 

8.  In  Monroe  county,  two  transfer  tax  clerks,  seven  hundred 
and  fifty  dollars  each;  and  shall  be  entitled  to  expend  not  more 
than  two  hundred  dollars  a  year  for  expenses  necessarily  in- 
curred  in  the  assessment  and   collection   of  taxes   under  this 
article. 

9.  In  Dutchess  county,  a  transfer  tax  clerk,  nine  hundred 
dollars. 

10.  In  Oneida  county,  not  more  than  two  transfer  tax  clerks, 
twelve  hundred  dollars  in  the  aggregate. 

11.  In   Suffolk   county,  a  transfer  tax   clerk,   one  thousand 
dollars. 

12.  In  Ulster  county,  a  transfer  tax  clerk,  seven  hundred  and 
twenty  dollars. 

Such  salaries  and  expenses  shall  be  paid  monthly  by  the  state 
comptroller,  upon  proper  vouchers,  out  of  any  funds  in  his  hands 
on  account  of  taxes  collected  under  this  article. 

Amended  by  ch.  389  of  1899.  In  effect  July  1,  1899. 

Amended  by  ch.  173  of  1901.  In  effect  April  1,   1901. 

Amended  by  ch.  283  of  1902.  In  effect  March  29,  1902. 

Amended  by  ch.  368  of  1905.  In   effect   June    1,   1905. 


NEW  YORK  TAX  LAW.  177 

§  235.  Proceedings  by  district  attorneys. — If,  after  the  expira- 
tion of  eighteen  months-  from  the  accrual  of  any  tax  under  this 
article,  such  tax  shall  remain  due  and  unpaid,  after  the 
refusal  or  neglect  of  the  persons  liable  therefor  to  pay  the  same, 
the  state  comptroller  shall  notify  the  district  attorney 
of  the  county,  in  writing,  of  such  failure  or  neglect,  and  such 
district  attorney  shall  apply  to  the  surrogate's  court  for  a 
citation,  citing  the  persons  liable  to  pay  such  tax  to  appear 
before  the  court  on  the  day  specified,  not  more  than  three  months 
after  the  date  of  such  citation,  and  show  cause  why  the  tax  should 
not  be  paid.  The  surrogate,  upon  such  application,  and  whenever 
it  shall  appear  to  him  that  any  such  tax  accruing  under  this 
article  has  not  been  paid  as  required  by  law,  shall  issue  such 
citation  and  the  service  of  such  citation,  and  the  time,  manner 
and  proof  thereof,  and  the  hearing  and  determination  thereon 
and  the  enforcement  of  the  determination  or  order  made  by  the 
surrogate  shall  conform  to  the  provisions  of  the  code  of  civil  pro- 
cedure for  the  service  of  citations  out  of  the  surrogate's  court, 
and  the  hearing  and  determination  thereon  and  its  enforcement 
so  far  as  the  same  may  be  applicable.  The  surrogate  or  his  clerk 
shall,  upon  request  of  the  district  attorney  or  the  state 
comptroller,  furnish,  without  fee,  one  or  more  transcripts 
of  such  decree,  which  shall  be  docketed  and  filed  by 
the  county  clerk  of  any  county  of  the  state  without  fee, 
in  the  same  manner  and  with  the  same  effect  as  provided  by  law 
for  filing  and  docketing  transcripts  of  decrees  of  the  surrogate's 
court.  The  costs  awarded  by  any  such  decree  after  the  collection 
and  payment  of  the  tax  to  the  state  comptroller  or 
county  treasurer  may  be  retained  by  the  district  at- 
torney for  his  own  use.  Such  costs  shall  be  fixed  by  the  surrogate 
in  his  discretion,  but  shall  not  exceed  in  any  case  where  there 
has  not  been  a  contest,  the  sum  of  one  hundred  dollars,  or  where 
there  has  been  a  contest  the  sum  of  two  hundred  and  fifty  dollars. 
Whenever  the  surrogate  shall  certify  that  there  was  probable 
cause  for  issuing  a  citation  and  taking  the  proceedings  specified 
in  this  section,  the  state  comptroller,  after  the  same 
shall  have  been  audited  by  him,  shall  pay  all  expenses 
incurred  for  the  service  of  citations  and  other  lawful  dis- 
bursements not  otherwise  paid,  from  funds  in  his  hands  on  ac- 
22 


178  NEW  YORK  TAX  LAW.' 

count  of  such  tax,  or  in  a  county  in  which  the  office  of  appraiser 
is  not  salaried,  by  a  warrant  upon  the  county  treasurer  of 
such  county  for  the  payment  by  him  of  the  same  from  funds 
in  his  hands  on  account  of  such  tax.  In  proceedings  to  which 
the  state  comptroller  is  cited  as  a  party  under  sections  two  hun- 
dred and  twenty-nine  and  two  hundred  and  thirty  of  this  article, 
he  is  authorized  to  designate  and  retain  counsel  to 
represent  him  and  to  pay  the  expenses  thereby  incurred 
out  of  the  funds  which  may  be  in  his  hands  on  ac- 
count of  this  tax  in  any  case  in  a  county  where  the  office  of 
appraiser  is  salaried,  and  in  any  other  .county  the  state  comp- 
troller shall  by  warrant  direct  the  county  treasurer  to  pay  such 
expenses  out  of  any  funds  which  may  be  in  his  hands  on  account 
of  this  tax;  provided,  however,  that  in  the  collection  of  taxes 
upon  estates  of  non-resident  decedents  the  state  comptroller 
shall  not  allow  for  legal  services  up  to  and  including  the  entry 
of  the  order  of  the  surrogate  fixing  the  tax  a  sum  exceeding  tea 
per  centum  of  the  taxes  and  penalties  collected. 

Amended  by  ch.  173  of  1901.     In  effect  April   1,  1901. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

An  executor  cannot  institute  these  proceedings. 

The  executor,  himself,  has  no  right,  under  any  of  the  provisions  of  the  act 
above  mentioned,  to  institute  proceedings  for  the  determination  of  the  ques- 
tion of  his  liability,  nor  have  I  any  jurisdiction  to  entertain  such  a  motion. 
Matter  of  Farlfey,  15  State  Rep.  727,  728. 

§  236.  Receipts  from  county  treasurer  or  comptroller. — One 
of  the  duplicate  receipts  issued  for  the  payment  of  any 
tax  under  this  article,  as  provided  by  section  two  hun- 
dred and  twenty-two,  shall  be  countersigned  by  the 
state  treasurer  if  the  same  was  issued  by  the  state  comp- 
troller, and  by  the  state  comptroller  if  issued  by  any  county 
treasurer.  The  officer  so  countersigning  the  same  shall  charge 
the  officer  receiving  the  tax  with  the  amount  thereof  and  affix  the 
seal  of  his  office  to  the  same  and  return  to  the  proper  person ;  but 
no  executor,  administrator  or  trustee  shall  be  entitled  to  a  final 
accounting  of  an  estate  in  settlement  of  which  a  tax  is  due  under 
the  provisions  of  this  article  unless  he  shall  produce  a  receipt  so 
sealed  and  countersigned,  or  a  certified  copy  thereof.  Any  person 
shall,  upon  the  payment  of  fifty  cents  to  the  officer  issuing  such 
receipt,  be  entitled  to  a  duplicate  thereof,  to  be  signed,  sealed  and 
countersigned  in  the  same  manner  as  the  original. 

Any  person  shall,  upon  the  payment  of  fifty  cents,  be  entitled 
to  a  certificate  of  the  state  comptroller  that  the  tax  upon  the 
transfer  of  any  real  estate  of  which  any  decedent  died  seized 


NEW   YORK  TAX  L*AW.  usa 

has  been  paid,  such  certificate  to  designate  the  real  property 
upon  which  such  lax  is  paid,  the  name  of  the  person  so  paying 
the  same,  and  whether  in  full  of  such  tax.  Such  certificate  may 
be  recorded  in  the  office  of  the  county  clerk  or  register  of  the 
county  where  such  real  property  is  situate,  in  a  book  to  be  kept 
by  him  for  that  purpose,  which  shall  be  labeled  "  transfer  tax." 

Amended  by  ch.  173  of  1901.     In  effect  April   1,   1901. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

§  237.  Fees  of  county  treasurer. — The  treasurer  of  each  county 
in  which  the  office  of  appraiser  is  not  salaried  shall  be  allowed 
to  retain  on  all  taxes  paid  and  accounted  for  by  him  each  fiscal 
year  under  this  article,  five  per  centum  on  the  first  fifty  thousand 
dollars,  three  per  centum  on  the  next  fifty  thousand  dollars,  and 
one  per  centum  on  all  additional  sums.  Such  fees  shall  be  in 
addition  to  the  salaries  and  fees  now  allowed  by  law  to  such 
officers 

Amended  by  ch.  289  of  1898.  In  effect  April  19,  1898. 
Amended  by  ch.  173  of  1901.  In  effect  April  1,  1901. 
Amended  by  ch.  368  of  1905.  In  effect  June  1,  1905. 

§  238.  Books  and  forms  to  be  furnished  by  the  state  comp- 
troller.— The  state  comptroller  shall  furnish  to  each  sur- 
rogate, a  book,  which  shall  be  a  public  record,  and  in 
which  he  shall  enter  the  name  of  every  decedent  upon  whose 
estate  an  application  to  him  has  been  made  for  the  issue  of 
letters  of  administration,  or  letters  testamentary,  or  ancillary 
letters,  the  date  and  place  of  death  of  such  decedent,  the  esti- 
mated value  of  his  real  and  personal  property,  the  names,  places 
of  residence  and  relationship  to  him  of  his  heirs-at-law,  the 
names  and  places  of  residence  of  the  legatees  and  devisees  in  any 
will  of  any  such  decedent,  the  amount  of  each  legacy  and  the 
estimated  value  of  any  real  property  devised  therein,  and  to 
whom  devised.  These  entries  shall  be  made  from  the  data  con- 
tained in  the  papers  filed  on  any  such  application,  or  in  any 
proceeding  relating  to  the  estate  of  the  decedent.  The  surro- 
gate shall  also  enter  in  such  book  the  amount  of  the  personal 
property  of  any  such  decedent,  as  shown  by  the  inventory  thereof 
when  made  and  filed  in  his  office,  and  the  returns  made  by  any 
appraiser  appointed  by  him  under  this  article,  and  the  value 
of  annuities,  life  estates,  terms  of  years,  and  other  property  of 
any  such  decedent  or  given  by  him  in  his  will  or  otherwise,  as 
fixed  by  the  surrogate,  and  the  tax  assessed  thereon,  and  the 
amounts  of  any  receipts1  for  payment  of  any  tax  on  the  estate 
of  such  decedent  under  this  article  filed  with  him.  The  state 


178b  NEW  YOI:K  TAX  L.\\v. 

comptroller  shall  also  furnish  to  each  surrogate  forms  for  the 
reports  to  be  made  by  such  [surrogate,  which  shall  correspond 
with  the  entries  to  be  made  in  such  bock. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

§  239.  Reports  of  surrogate  and  county  clerk. — Each  surro- 
gate shall,  on  January,  April,  July  and  October  first  of  each  year 
make  a  report,  upon  the  forms  furnished  by  the  comp- 
troller containing  all  the  data  and  matters  required  to 
be  entered  in  such  book,  which  shall  be  immediately  forwarded 
to  the  state  comptroller.  The  county  clerk  of  each 
county,  except  in  the  counties  where  the  registers  perform  the 
duties  of  the  county  clerk  with  respect  to  the  recording  of  deeds, 
and  when  ill  such  counties  the  registers,  shall,  at  the  same  times, 
make  reports  containing  a  statement  of  any  deed  or 
other  conveyance  filed  or  recorded  in  his  office,  of  any 
property,  which  appears  to  have  been  made  or  intended  to  take 
effect  in  possession  or  enjoyment  after  the  death  of  the  grantor 
or  vendor,  with  the  name  and  place  of  residence  of  such  grantor 
or  vendor,  the  name  and  place  of  residence  of  the  grantee  or 
vendee,  and  a  description  of  the  property  transferred,  which 
shall  be  immediately  forwarded  to  the  state  comptroller. 

Amended  by  ch.  173  of  1901.    In  effect  April   1,  1901. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

§  240.  Reports  of  county  treasurer.— Each  county  treasurer  in 
a  county  in  which  the  office  of  appraiser  is  not  salaried  shall  make 
a  report,  under  oath,  to  the  state  comptroller,  on  January,  April, 
July  and  October  first  of  each  year,  of  all  taxes  received  by  him 
under  this  article,  stating  for  what  estate  and  by  whom  and 
when  paid.  The  form  of  such  report  may  be  prescribed  by  the 
state  comptroller.  He  shall,  at  the  same  time,  pay  the  state 
treasurer  all  taxes  received  by  him  under  this  article  and  not 
previously  paid  into  the  state  treasury,  and  for  all  such  taxes 
collected  by  him  and  not  paid  into  the  state  treasury  within 
thirty  days  from  the  times  herein  required,  he  shall  pay  interest 
at  the  rate  of  ten  per  centum  per  annum. 

An.omlccl  by  ch.  173  of  1901.     In  effect  April  1,  1901. 
A-rtcnded  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

§  240-a.     Report  of    state    comptroller;     payment  of    taxes.— 
The  state  comptroller  shall  deposit  all  taxes  collected  by  him 
under  this  article  in  a  responsible  bank,  banking  house  or  trust 
company  in  the  city  of  Albany,  which  shall  pay  the  highest  rate  of 
interest  to  the  state  for  such  deposit,  to  the  credit  of  the  state 


NEW  YORK   TAX  LAW. 

comptroller  on  account  of  the  transfer  tax.  And  every  suck  bank, 
banking  house  or  trust  company,  shall  execute  and  file  in  his 
office  an  undertaking  to  the  state,  in  the  sum,  and  with  such 
sureties,  as  are  required  and  approved  by  the  comptroller,  for 
the  safe  keeping  and  prompt  payment  on  legal  demand  therefor 
of  all  such  moneys  held  by  or  on  deposit  in  such  bank,  banking 
house  or  trust  company,  with  interest  thereon  on  daily  balances 
at  such  rate  as  the  comptroller  may  fix.  Every  such  undertaking 
shall  have  endorsed  thereon,  or  annexed  thereto,  the  approval  of 
the  attorney  general  as  to  its  form.  The  state  comptroller  shall 
on  the  first  day  of  each  month  make  a  verified  return  to  the 
state  treasurer  of  all  taxes  received  by  him  under  this  article, 
stating  for  what  estate,  and  by  whom  and  when  paid;  and  shall 
credit  himself  with  all  expenditures  made  since  his  last  previous 
return  on  account  of  such  taxes,  for  salary,  refunds,  or  other  pur- 
poses lawfully  chargeable  thereto.  He  shall  at  the  same  time 
pay  to  the  state  treasurer  the  balance  of  such  taxes  remaining 
in  his  hands  at  the  .close  of  business  on  the  last  day  of  the  pre- 
vious mouth,  as,  appears  from  such  returns. 

Aim  nded  by  ch.  173  of  1901.  In  effect  April  1,  1901. 
Amended  by  ch.  368  of  1905.  In  effect  June  1,  1905. 

§  241.  Application  of  taxes. — All  taxes  levied  and  collected 
under  this  article  when  paid  into  the  treasury  of  the  state  shall 
be  applic  ^M?  to  the  expenses  of  the  state  government  and  to  such 
other  purposes  as  ihci  legislature  shall  by  law  direct. 

Amended  by  ch.  173  of  1901.     In  effect  April  1,  1901. 

§  242.  Definitions. — The  words  "  estate  "  and  "  property,"  as 
used  in  this  article,  shall  be  taken  to  mean  the  property  or  interest 
therein  of  the  testator,  intestate,  grantor,  bargainer  or  vendor, 
passing  or  transferred  to  those  not  herein  specifically  exempted 
from  the  provisions  of  this  article,  and  not  as  the  property  or 
interest  therein  passing  or  transferred  to  individual  legatees,  de- 
visees, heirs,  next  of  kin,  grantees,  donees  or  vendees,  and  shall 
include  all  property  or  interest  therein,  whether  situated  within 
or  without  this  state.  The  word  "transfer,"  as  used  in  this 
article,  shall  be  taken  to  include  the  passing  of  property  or  any 
interest  therein  in  possession  or  enjoyment,  present  or  future,  by 
inheritance,  descent,  devise,  bequest,  grant,  deed,  bargain,  sale 
or  gift,  in  the  manner  herein  prescribed.  The  words  "county 
treasurer"  and  "district  attorney."  as  used  in  this  article,  shall  be 
taken  to  mean  the  treasurer  or  the  district  attorney  of  the  county 
of  the  surrogate  having  jurisdiction  as  provided  in  section  two 
hundred  and  twenty-eight  of  this  article. 

Amended  by  ch.  88  of  1898.  In  effect  April  21.  1898. 
Amended  by  ch.  173  of  1901.  In  effect  April  1,  1901. 
Amended  by  ch.  368  of  1905.  In  effect  June  1,  1905. 


178d  NEW  YORK  TAX  LAW. 

Construction  of  the  section. 

It  will  be  observed  that  the  idea  of  the  lawmaker  is  explained  by  declaring 
not  only  what  the  words  "  estate  "  and  "  property,"  as  used  in  the  act,  shall 
mean,  but  also  what  they  shall  not  mean;  and  the  negation  is  a  denial  in 
terms  of  the  precise  construction  which  this  court  had  previously  adopted  in 
determining  what  was  meant  by  the  word  "estate"  when  used  ambiguously 
and  without  qualifying  words,  as  it  was  used  in  connection  with  limitations 
of  value.  *  *  *  And  so  we  are  prepared  to  say  that  the  interest  of  the 
mother  is  taxable  at  1  per  -cent.,  although  itself  .of  a  value  of  less  than 
$10,000,  because  the  aggregate  transfers  by  the  will  to  taxable  persons  ex- 
ceeded that  amount.  Matter  of  Hoffman,  143  N.  Y.  327,  332,  333. 

The  repeal  of  the  previous  statutes  by  section  280  does  not  affect  the 
right  of  the  state  to  collect  the  tax  upon  transfers  which  accrued  before 
June  15,  1896. 

The  repeal  of  a  statute  or  part  thereof  shall  not  affect  or  impair  any  act 
done  or  right  accruing,  accrued  or  acquired,  or  liability,  penalty,  or  forfeiture 
or  punishment  incurred  prior  to  the  time  sucli  repeal  takes  effect,  but  the 
same  may  be  asserted,  enforced,  prosecuted  or  inflicted,  as  fully  and  to  the 
same  extent  as  if  such  repeal  had  not  been  effected;  and  all  actions  and  pro- 
ceedings, civil  or  criminal,  commenced  under  or  by  virtue  of  any  provision 
of  a  statute  so  repealed,  and  pending  immediately  prior  to  the  taking  effect 
of  such  repeal,  may  be  prosecuted  and  defended  to  final  effect  in  the  same 
manner  as  they  might  if  such  provisions  were  not  so  repealed.  The  Statutory 
Construction  Law,  chapter  677,  Laws  of  1892,  §  31. 

§  243.  Exemptions  in  article  one  not  applicable. — The  exemp- 
tions enumerated  in  section  four  of  the  t;ix  law,  of  which  this 
article  is  a  part,  shall  not  be  construed  as  being  applicable  in  any 
manner  to  the  provisions  of  article  ten  hereof. 

Added  by  chap.  382  of  1900.     In  effect  April   11,   1900. 
Amended  by  ch.  368  of  1905.     In  effect  June  1,  1905. 

ARTICLE   XI. 

PROCEDURE. 

Section  250.  Contents  of  petition. 

251.  Allowance  of  writ  of  certiorari. 

252.  Return   of   writ. 

253.  Proceeding  upon  return. 

254.  Costs. 

255.  Appeals. 

256.  Refund  of  tax  paid  upon  illegal,  erroneous  or  unequal  assessment. 

257.  When  county  court  may  apportion  tax. 

258.  Application  to  county  court  where  taxpayer  has  removed  from 

the   county. 

259.  Supplementary    proceedings    to    collect    a    tax. 

260.  Power  of  county  court  when  collector  fails  to  pay  over. 

261.  Payment  of  moneys  collected. 

262.  Collection  of  deficiency  from  collector's  bondsmen. 

263.  Attorney-general    1o   bring  action    for   sequestration. 

264.  Settlement   of  conflicting  claims   to   surplus   of   tax   sale. 

Section  250.  Contents  of  petition. — Any  person  assessed  upon 
any  assessment-roll,  claiming  to  be  a^rieved  by  any  assess 
ment  for  property  therein,  may  present  to  the  supreme  court  a 


YOKE  TAX  LAW.  179 

petition  duly  verified  setting  forth  that  the  assessment  is 
illegal,  specifying  the  grounds  of  the  alleged  illegality,  or  if 
erroneous  by  reason  of  overvaluation,  stating  the  extent  of 
such  overvaluation,  or  if  unequal  in  that  the  assessment  has 
been  made  at  a  higher  proportionate  valuation  than  the  assess- 
ment of  other  property  on  the  same  roll  by  the  same  officers, 
specifying  the  instances  in  which  such  inequality  exists,  and 
the  extent  thereof,  and  stating  that  he  is  or  will  be  injured 
thereby.  Such  petition  must  show  that  application  has  been, 
made  in  due  time  to  the  proper  officers  to  correct  such  assessment. 
Two  or  more  persons  assessed  upon  the  same  roll  who  are 
affected  in  the  same  manner  by  the  alleged  illegality,  error  or 
inequality,  may  unite  in  the  same  petition. 

Proceedings  for  review  of  assessments  must  be  taken  under  this 
statute. 

We  are  of  the  opinion  that  the  act  of  1880  (chapter  269)  regulates  the 
review  of  assessments  in  towns,  cities  and  villages  by  certiorari,  and 
renders  inapplicable  to  such  cases  the  general  provisions  of  the  Code, 
which  were  invoked  by  the  petition,  to  wit:  chapter  16,  article  7.  People 
v.  Assessors,  106  N.  Y.  671,  affirming  43  Hun,  245.  See,  also,  140  N.  Y. 
245. 

.4 

Legal  presumption  is  in  favor  of  assessment. 

The  presumption  of  law  is  that  they  did  their  duty  and  that  the  tax 
was  legally  assessed  and  collected,  and  the  burden  of  proving  its  illegality 
is  cast  upon  the  petitioner.  Matter  of  Peek,  80  N.  Y.  122,  124. 

There  is  always  the  legal  presumption  that  public  officers  will  properly 
discharge  their  duties,  and  when  a  party  claims  that  such  an  officer  has 
failed  to  discharge  a  statutory  duty,  the  burden  is  upon  him  to  show  that 
such  duty  was  not  performed.  Norris  v.  Jones,  81  Hun,  304,  310. 

Assessment  cannot  be  attacked  collaterally. 

If  the  assessment  was  inequitable  or  improper,  It  can  only  be  corrected 
by  direct  proceedings  against  the  commissioners  to  review  the  decision 
by  certiorari,  it  cannot  be  attacked  collaterally.  Austen  y.  Westchester 
Telephone  Co.,  8  Misc.  11,  13;  Matter  of  Peek,  80  Hun,  122;  Mayor  7, 
Davenport,  92  N.  Y.  610;  U.  S.  Trust  Co.  v.  Mayor,  144  id.  488. 

Notice  of  application  for  writ  is  unnecessary. 

As  the  proceeding  is  merely  a  review  without  any  stay  of  the  action  of 
the  assessors,  notice  seems  unnecessary.  People  v.  Smith,  24  Hun,  66,  68. 


180  NEW  YOEK  TAX  LAW. 

Complainant  must  apply  to  assessors  on  grievance  day. 

The  act  of  1880  gives  a  remedy  by  certiorari  to  review  and  correct  an 
Illegal,  excessive,  or  unequal  assessment.  But  it  would,  we  think,  be  an 
unwarrantable  construction  of  the  statute  to  permit  a  party  complain- 
ing of  an  assessment  to  lie  by,  without  availing  himself  of  the 
opportunity  to  remedy  his  grievance  by  application  to  the  tax  commis- 
sioners, *  *  *  and  after  the  assessment  had  become  confirmed  by 
lapse  of  time,  to  arrest  the  collection  of  the  tax  by  a  proceeding  under  the 
act  of  1880.  People  v.  Commissioners,  99  N.  Y.  254,  257. 

Only  objections  made  on  grievance  day  can  be  raised  on  certiorari. 

Can  she  now  raise  questions  which  she  did  not  attempt  to  raise  before 
the  assessors?  We  think  not.  *  *  *  It  was  intended  to  authorize  the 
court  to  review  the  decision  of  the  assessors,  but,  *  *  *  only  such 
decisions  as  are  made  on  "  grievance  day."  Objections  not  raised  before 
the  assessors  on  that  day  cannot  be  deemed  passed  upon  by  them,  and 
hence  cannot  be  considered  on  certiorari.  Matter  of  Winegard,  78  Hun* 
68,  61. 

Exception. 

Where  complaint  was  made  to  one  assessor,  and  he  promised  that  If 
the  desired  reduction  was  not  made,  the  assessors  would  adjourn  to  an- 
other day  and  hear  the  complaint,  which  was  not  done,  held,  that  it  was 
not  laches  for  the  complainant  not  to  appear,  aud  that  the  writ  of  cer- 
tiorari was  properly  granted.  People  v.  Duguid,  68  Hun,  243. 

Distinction  between  "  erroneous  "  and  "  illegal  "  assessments. 

The  former  is  when  the  officers  have  power  to  act,  but  err  in  the 
exercise  of  the  power,  the  latter  where  they  have  no  power  to  act  at  all, 
and  It  does  not  aid  them  to  decide  that  they  have.  United  States  Trust 
Co.  r.  Mayor,  77  Hun,  182,  186. 

Proceeding  cannot  be  used  to  determine  conflicting  interests. 

While  every  opportunity  is  afforded  by  the  laws  of  the  State,  to  parties 
Interested  in  such  questions,  to  present  their  claims  and  complaints  by 
petition  or  otherwise,  to  the  various  tribunals  engaged  in  perfecting  the 
valuation  of  ^property,  no  method  Is  provided,  by  which  contending  parties 
with  conflicting  interests  can  appear  before  these  bodies  and  have  their 
respective  rights  and  interests  heard  and  determined  according  to  com- 
mon-law rules  of  evidence  and  practice.  Special  provision  is  made  by 
chapter  269  of  the  Laws  of  1880,  to  review,  by  certiorari,  any  assessment 
in  any  town,  ward,  village  or  city  in  the  State,  which  is  claimed  illegal, 
erroneous  or  unequal;  and  upon  the  trial  of  such  certiorari  by  the  court 
to  receive  eridence,  and  consider  the  same  in  the  determination  of  the 
questions  Involved.  People  v.  McCarthy,  102  N.  Y.  630. 


NEW  YOBZ  TAX  Ikw.  181 

Inequality  must  be  shown. 

Without  undertaking  to  define  the  precise  scope  of  the  remedy  for  dls* 
proportionate  valuations  of  property,  given  by  the  act  of  1880,  we  thin* 
it  may  safely  be  said  that  the  petition  must  show  a  state  of  facts  from 
which  a  presumption  justly  arises  that  the  inequality  of  which  he  com- 
plains will  subject  him  to  the  payment  of  more  than  his  proportion  of 
the  aggregate  tax,  and  that  this  presumption  is  not  raised  by  proof  that 
In  a  particular  instance  property  is  assessed  at  a  proportionately  lower 
valuation  than  his  own.  Nor  does  it,  we  think,  make  any  difference  that 
the  assessments  compared  were  of  contiguous  property.  The  object  of 
the  statute  was  to  afford  a-  remedy  to  a  party  injured  by  unequal  valu- 
ations, not  to  enable  him,  on  mere  proof  of  a  mistake  or  misjudgment  of 
the  assessors,  as  to  the  relative  valuation  of  his  property,  and  that  of 
another,  to  have  his  assessment  reduced,  although  his  property  was  not 
overvalued,  and  it  does  not  appear,  taking  Into  view  the  aggregate  assess- 
ment and  valuation  of  the  taxable  property  on  the  roll,  that  he  will  be 
compelled  to  pay  more  than  his  just  share  of  the  tax.  People  v.  Garter, 
109  N.  Y.  576.  581.  '  '  ~:  •  •— r*» 

It  cannot  be  necessary  that  every  piece  of  ^property  In  a  town  should  b« 
compared  with  the  property  upon  which  the  tax  is  sought  to  be  corrected, 
as  that  would  furnish  no  safe  or  proper  rule;  but  It  must  be  of  the  sur- 
rounding property  upon  the  same  roll  that  will  furnish  a  safe  test  of 
comparison  with  the  property  in  question.  People  v.  Badgley,  67  Hun,  65, 

Some  property  may  be  assessed  at  a  higher  rate  than  his,  and  some 
at  a  lower  rate;  but  if  upon  the  whole  the  average  rate  of  assessment  la 
no  lower  than  his,  and  if  his  assessment  is  not  at  a  higher  rate  than 
assessments  generally,  he  Is  not  aggrieved  within  the  meaning  of  the 
statute,  and  cannot  claim  in  such  a  proceeding  as  this  to  have  his  assess- 
ment reduced.  People  Y.  Badgley,  138  N.  Y.  314,  317. 

Failure  by  corporation  to  furnish  assessors  with  tag  statement  re- 
quired by  law,  will  not  prevent  certiorari. 

We  are  not  prepared,  however,  to  concur  In  the  opinion  that  the  failure 
of  the  relators  to  furnish  the  statement,  deprives  them  of  the  right  to  re- 
riew  the  determination  of  the  assessors.  *  *  *  The  prime  object  of 
requiring  the  statement  Is  doubtless  to  furnish  the  assessors  with  in- 
formation that  will  aid  them  In  making  their  assessment.  But  the 
statement  is  not  essential  to  their  jurisdiction;  they  may  act  on  informa- 
tion derived  from  other  sources,  and  If  they  do  so,  and  act  erroneously, 
to  the  prejudice  of  the  assessed  corporation,  it  seems  illogical  and  'injust 
to  deprive  such  corporation  of  the  right  to  review  such  action.  People 
V.  Chatham.  45  Hun,  6,  7. 

Improper  joinder  of  complainants  —  remedy. 

If  there  is  an  improper  joinder,  the  remedy  for  the  defect  fa  not  by 
motion  to  quash  the  writ,  but  by  motion  to  strike  out  the  party  ink* 
properly  joined.  People  v.  Chatham,  above. 


182  &faw  YOEK  TAX  LAW. 

ITerificatlon  —  no  prescribed  form 

The  act  of  1880  *  *  *  does  not  prescribe  the  form  of  verification, 
but  merely  requires  that  the  petitionbe  duly  verified.  People  7.  Chatham, 
above. 

Verification  may  be  made  by  one  of  several  petitioners. 

But  section  1  *  *  *  does  not  require  that  all  the  persons  In  whose 
behalf  the  petition  may  be  presented  shall  subscribe  and  verify  <t.  It 
permits  all  persons  who  may  be  affected  in  the  same  manner  by  the 
assessment  upon  the  same  roll  to  unite  in  the  same  petition,  and  to  ob- 
tain the  writ  of  certiorari  for  their  joint  as  well  as  several  benefit,  and 
that  may  be  done  by  the  representations  of  one  petition,  the  truth  of 
which  may  be  verified  by  either  of  the  petitioners.  People  v.  Coleman. 
41  Hun.  307.  308. 

,  Petition  need  not  aver  that  petitioner  appeared  on  grievance  day. 

The  only  condition  to  the  allowance  of  the  writ  is  that  it  shall  be 
allowed  within  fifteen  days  after  the  completion  and  delivery  of  the 
assessment-roll  and  the  posting  or  publishing  notice  thereof  as  required 
by  the  act.  People  v.  Gray,  45  N.  Y.  243,  244. 

But  if,   upon  the  return  to  the  writ,  It  appears  by  proof  that  the 
petitioner  did  not  seek  a  reduction  of  the  assessment  at  that  time,  the  pro- 
ceeding will  be  dismissed.    People  v.  Commissioners,  99  N.  Y.  254;  People 
V.  Wall  Street  Bank,  39  Hun,  525. 
/ 

,  What  facts  must  be  stated  in  the  petition. 

The  petitioner  must  show  a  state  of  facts  from  which  the  presumption 
justly  arises  that  the  inequality  of  which  he  complains  will  subject  him 
to  the  payment  of  more  than  his  just  proportion  of  the  aggregate  tar. 
People  v.  Carter,  109  N.  Y.  576,  581. 

Such  facts  must  be  stated  in  such  a  way  as  would  Justify  the  granting 
of  the  relief  sought  if  the  allegations  were  all  admitted.  People  v.  Hark- 
ness,  84  Hun,  445,  447. 

The  petition  is  In  the  nature  of  a  pleading,  and  only  conclusions  of  fact 
need  be  stated,  and  not  the  evidence  to  support  them.  People  v.  Com- 
missioners, 144  N.  Y.  483.  485;  Matter  of  Corwin,  135  id.  245. 

A  bank  cannot  procure  writ  for  review  of  the  assessment  of  its  stock 
held  by  its  shareholders. 

The  parties  who  were  aggrieved  and  entitled  to  question  the  assessment 
were  the  stockholders  themselves,  who  had  been  assessed  individually, 
and  who  alone  could  suffer  any  injury  by  reason  of  the  assessment. 
Their  respective  rights  are  fully  protected  by  law,  and  on  their  applica- 
tion, if  made  to  the  commissioners  in  due  time,  the  assessments  could 
have  been  readjusted  and  reduced  in,  accordance  with  the  provisions  of 
the  statutes  or  by  proper  proceedings  for  their  revaluation  by  writ  of 
certiorari.  People  v.  Wall  Street  Bank,  39  Hun,  528. 


NEW  YORK  TAX  LAW.  183 

Title  to  office  cannot  be  raised  or  considered. 

The  Special  Term  *  *  *  made  the  proceeding  one  IB  the  nature  of 
quo  warranto  to  the  extent  of  inquiring  in'o  the  assessor's  title  to  the 
office.  *  *  *  It  is  not,  as  we  think,  intended  by  the  act  of  1880  *  *  * 
to  extend  a  remedy  by  certiorari  so  as  to  embrace  the  ground  of  error 
charged  and  found  against  the  defendants.  *  *  *  The  errors  enumer- 
ated in  the  act  of  1880  are  overvaluation  and  inequality  in  the  assessment. 
Such  errors  (as  the  case  is  now  presented)  are  not  here  matters  for  con- 
sideration. People  T.  Parker,  45  Hun,  432;  affirmed,  117  N.'Y.  86. 

Cannot  be  invoked  because  property  omitted  —  on  general  tax. 
The  question  may  be  asked,  what  is  the  remedy  of  the  taxpayer  whose 
taxes  are  too  high  because  some  property  has  been  omitted  from  the 
assessment-roll?  Where  the  omission  is  intentional  he  may  prosecute  the 
assessors  criminally  for  taking  a  false  oath  to  the  assessment-roll.  His 
remedies  may  be  very  inadequate.  But  he  is  in  the  position  of  every 
citizen  aggrieved  by  official  or  governmental  action.  He  must  appeal  t» 
public  opinion,  and  to  the  ballot,  and  use  his  efforts  to  procure  the  elee- 
tion  of  better  or  more  competent  assessors.  The  mischiefs  from  unjust 
and  unequal  taxation  are  numerous  and  most  of  them  are  without  any 
adequate  remedy.  Van  Deventer  v.  Long  Island  City,  139  N.  Y.  133,  138. 

The  rule  is  different  in  assessments  for  local  improvements. 

Assessments  for  local  improvements  and  taxation  for  governmental 
purposes,  are  in  their  nature  essentially  different,  and  the  same  rules  of 
law  may  not  be  applicable  to  both.  *  *  *  The  law  gives  the  precise 
authority  under  which  the  improvements  are  to  be  made,  and  that 
authority  must  be  quite  literally  followed  in  all  matters  of  substance. 
*  *  *  Under  the  authorities  *  *  *  if  a  single  lot  be  omitted  from  the 
assessment  through  ignorance  or  mistalie,  the  mere  fact  of  the  omission 
renders  the  assessment  illegal  and  void.  People  v.  Long  Island  City,  139 
N.  Y.  139. 

Not  proper  remedy  when  complainant  claims  that  assessment  is  void. 

But  we  are  of  the  opinion  that  the  act  of  1880  was  not  intended  to  and 
does  not  furnish  the  remedy  where  the  complaint  is  *  *  *  that  there 
never  were  any  valid  assessments  at  all,  and  that  the  whole  roll  is  utterly 
void;  for,  in  such  a  case,  there  is  no  judicial  action  to  be  reviewed  and 
corrected,  but  an  unauthorized  wrong  and  trespass.  People  v.  Parker, 
117  X.  Y.  80,  90. 

See  People  ex  rel.  N.  Y.  C.  &  H.  R.  R.  Co.  v.  Budlong,  21  Misc.  361 ;  47  N.  Y. 
Supp.  (81  St.  Rep.)  765. 

§  251.  Allowance  of  writ  of  certiorari. — Such  petition  must 
be  presented  to  a  justice  of  the  supreme  court  or  at  a  special 
term  of  the  supreme  court  in  the  judicial  district  in  which,' 
the  assessment  complained  of  was  made,  within  fifteen  days 
after  the  completion  and  filing  of  the  assessment-roll  and  the 


184  NEW  YOEK  TAX  LAW. 

first  posting  or  publication  of  the  notice  thereof  as  required  by] 
this  chapter.  Upon  the  presentation  of  such  petition,  the  justice 
or  court  may  allow  a  writ  of  certiorari  to  the  officers  making 
the  assessment,  to  review  such  assessment,  and  shall  prescribe 
therein  the  time  within  which  a  return  thereto  must  be  made 
and  served  upon  the  relator's  attorney,  which  shall  not  be  less 
than  ten  days,  and  may  be  extended  by  the  court  or  a  justice 
\hereof.  Such  writ  shall  be  returnable  to  a  special  term  of  the 
supreme  court  of  the  judicial  district  in  which  the  assessment 
complained  of  was  made.  The  allowance  of  the  writ  shall  not 
stay  the  proceedings  of  the  assessors  or  other  persons  to  whom  it 
is  directed  or  to  whom  the  assessment  is  delivered,  to  be  acted 
upon  according  to  law. 

The  assessors  are  proper  parties  to  tlie  writ 

It  is  plain  that  the  assessors  are  proper  parties  to  the  writ.  They  should 
be  allowed  to  defend  their  own  action;  they  may  be  required  to  correct 
it  and  they  ought  to  be  heard  upon  the  question.  People  v.'  Carter,  47 
Hun,  446,  448. 

Writ  need  not  be  directed  to  the  town  clerk  or  supervisor. 

The  object  of  the  statute  is  a  review  of  the  proceedings  of  the  assess- 
ors. *  *  *  No  slay  is  to  be  granted  nor  are  the  original  papers  to  be 
returned.  It  is,  therefore,  of  little  consequence  what  officer  has  the 
actual  custody  of  the  assessment-roll.  That  will  remain  with  him.  *  *  * 
Whether  it  be  the  supervisor  or  the  town  clerk  Is  immaterial.  For  if  a 
new  assessment  is  ordered,  it  is  not  to  be  made  by  the  officer  in  posses- 
sion of  the  roll.  His  duties  are  in  no  way  disturbed  by  this  proceeding; 
and  as  a  mere  custodian  of  the  papers,  it  was  not  absolutely  necessary, 
even  though  it  vwere  suitable,  to  make  him  a  party.  People  v.  Smith,  24 
Hun,  06,  68. 

As  the  assessors  were  only  compelled  to  return  copies  of  the  papers  in 
the  possession  of  the  town  clerk  we  are  unable  to  see  the  necessity  of 
making  that  officer  a  party  to  the  proceeding.  Matter  of  Winegard,  70 
Hun,  56,  60;  People  v.  Pitman,  9  State  Rep.  472. 

When  writ  returnable. 

But  the  statute  is  special,  and  it  provides  that  the  writ  shall  be  return- 
able at  a  Special  Term  (§  2),  and  that  the  judge  shall  prescribe  the 
time  which  shall  not  be  less  than  ten  days  (§  3).  This  does  not  say  not 
less  than  ten  days  after  service.  It  was  to  be  made  returnable  at  a 
Special  Term  of  the  court,  and,  therefore,  was  to  be  returnable  at  a  fixed 
time.  It  could  not.  therefore,  in  terms,  be  made  returnable  not  less  than 
ten  clays  after  service.  The  iiKauing  of  the  statute  is  that  the  Special 


NEW  YOEK  TAX  LAW.  185 

Term,  at  which  the  writ  Is  returnable,  must  oe  not  less  than  ten  days 
from  its  issue.  People  v.  Smith,  24  Hun,  66,  69. 

People  v.  Barker,  16  Misc.  252. 

Writ  of  certiorari  to  review  assessment  on  property  in  Borough  of  Brooklyn 
must  be  returnable  in  first  Judicial  District.  People  v.  Feitner,  53  App.  Div. 
181. 

§  252.  Return  to  writ. —  The  officers  making  a  return  to  sucti 
(writ  shall  not  be  required  to  return  the  original  assessment-roll 
or  other  original  papers  acted  upon  by  them,  but  it  shall  be  suffi- 
cient to  return  certified  or  sworn  copies  -.of  such  roll  or  papers, 
or  of  such  portions  thereof  as  may  be  called  for  by  such  writ, 
The  return  must  concisely  set  forth  such  other  facts  as  may  be 
pertinent  and  material  to  show  the  value  of  the  property  assessed 
on  the  roll  and  the  grounds  for  the  valuation  made. by  the  assess- 
ing officers  and  the  return  must  be  verified. 

§  253.  Proceeding's  upon  return. —  If  it  shall  appear  npon  Ifie 
return  to  any  such  writ  that  the  assessment  complained  of  is 
illegal  or  erroneous  or  unequal  for  any  of  the  reasons  alleged 
in  the  petition,  the  court  may  order  such  assessment,  if  illegal, 
to  be  stricken  from  the  roll,  or  if  erroneous  or  unequal,  it  may 
order  a  re-assessment  of  the  property  of  the  petitioner,  or  the 
correction  of  his  assessment  upon  the  roll,  in  whole  or  in  part, 
in  such  manner  as  shall  be  in  accordance  with  law,  or  as  shall 
make  it  conform  to  the  valuations  and  assessments  of  other 
property  upon  the  same  roll  and  secure  equality  of  assessment. 
If  upon  the  hearing  it  shall  appear  to  the  court,  that  testimony 
is  necessary  for  the  proper  disposition  of  the  matter,  it  may  take 
evidence  or  may  appoint  a  referee  to  take  such  evidence  as  it  may 
direct,  and  report  the  same  to  the  court,  with  his  findings  of  fact 
and  conclusions  of  law,  which  shall  constitute  a  part  of  the 
proceedings  upon  which  the  determination  of  the  court  shall  be 
made.  A  new  assessment  or  correction  of  an  assessment  made 
by  order  of  the  court  shall  have  the  same  force  and  effect  as  if 
it  had  been  so  made  by  the  proper  officers  within  the  time  pre- 
scribed by  law  for  making  such  assessment. 

The  return  to  the  writ  is  not  conclusive. 

This  carefully  prepared  act  is  utterly  useless  If  ft  Is  intended  only  to 
permit  repentant  assessors  to  acknowledge,  In  the  return  to  the  writ,  their 
violation  of  their  oaths  and  their  duty.  *  *  *  HOTV  could  testimony 
be  necessary  if  the  return  is  conclusive?  Not  only  may  the  court  take 
testimony  or  appoint  a  referee  for  that  purpose,  but  expressly  such 


•186  NE\V  YOEK  TAX  LAW 

i 

testimony  shall  constitute  a  part  of  the  proceedings  upon  which  the  de- 
termination of  the  court  shall  be  made.  Thus  the  rule  that  the  return 
is  conclusive  is  swept  away  in  this  proceeding.  People  v.  Smith,  24  Hun, 
66,  69. 

Return  not  to  be  traversed  by  complainant. 

The  statute  under  which  this  proceeding  is  taken  provides  no  mode  of 
traversing  a  return  by  pleading,  and  it  seems  to  contemplate  that,  not- 
withstanding the  return  takes  issue  with  material  allegations  in  the 
petition,  or  avers  new  matter,  the  court,  at  the  hearing,  may  order  proofs 
taken,  and  the  testimony  so  taken  and  reported  shall  be  considered  by 
the  court  in  making  its  determination.  People  v.  Cheetham,  45  Hun,  6, 9. 

Burden  of  proof. 

The  burden  is  with  the  petitioner  to  make  It  appear  that  the  relief 
sought  should  be  granted  by  the  assessors.  People  y.  Hall,  83  Hun,  875, 
376. 

There  must  be  sufficient  proof  to  establish  that  assessment  is  erro- 
neous. 

It  is  essential  to  the  support  of  a  claim  to  reduce  or  nullify  an  assessment 
made  by  the  proper  officers,  that  it  should  be  made  to  appear  affirmatively 
by  sufficient  proof  that  such  assessment  is  in  part,  or  as  a  whole,  errone- 
ous. If  the  evidence  fails  to  show  this,  or  leaves  the  matter  in  doubt,  it 
is  in  the  province  of  the  assessors  to  determine  the  value  and  amount  of 
the  property  liable  to  taxation.  People  v.  Commissioners,  99  N.  Y.  154, 
157. 

Erroneous  statements  to  assessors. 

If  an  applicant  for  a  reduction  of  assessment  makes  an  erroneous  state- 
ment to  the  assessors,  and  they  rely  upon  it,  and  make  a  reduction  in 
accordance  therewith,  the  applicant  cannot  obtain  a  further  reduction 
upon  certiorari,  on  the  ground  that  the  statement  presented  to  the  assess- 
ors was  erroneous  and  that  the  petitioner  was  in  fact  entitled  to  a  greater 
reduction.  People  v.  Barker,  75  Hun,  6,  10. 

Petitioner  must  show  method  of  assessment  to  be  incorrect. 

It  is  essential  that  a  party  assailing  the  validity  of  an  assessment  should 
make  it  conclusively  to  appear  that  the  method  by  which  the  assessors 
arrived  at  the  result  complained  of  was  incorrect,  and  that  the  assessment 
does  not  represent  the  fair  value  of  the  property  assessed.  People  T. 
Davenport,  91  N.  Y.  581. 

What  can  be  considered  by  the  court. 

The  only  questions  this  court  can  consider  upon  this  certiorari  are 
whether  the  assessors  had  jurisdiction  to  assess  the  relator;  and  have 
kept  their  proceedings  within  the  bounds  of  such  jurisdiction.  People  jr. 
Fredericks,  48  Barb.  173,  170. 


YORK  TAX  LAW.  187 

Power  of  Supreme  Court. 

The  office  of.  this  writ  of  certiorari,  when  Issued  out  of  the  Supreme 
Court  to  review  the  proceedings  and  determination  of  inferior  tribunals, 
has  fixed  limits  that  may  be  regarded  as  settled  by  the  adjudged  cases  in 
this  State.  *  *  *  I  think  we  may  safely  say  that  the  following  rule  may 
be  deduced  from  adjudged  cases  in  this  State,  viz.:  That  its  office  extends, 
unquestionably,  to  review  all  questions  of  jurisdiction,  power  and  author- 
ity of  the  inferior  tribunal  to  do  the  acts  complained  of,  and  all  questions 
of  regularity  in  the  proceedings,  that  is,  all  questions  whether  the  inferior 
tribunal  has  kept  within  the  boundaries  prescribed  for  it  by  the  express 
terms  of  the  statute  law  or  by  well-settled  principles  of  the  common  law. 
People  v.  Board  of  Assessors,  39  N.  Y.  81,  88. 

Certiorari  is  a  special  proceeding  —  evidence. 

Now  this  is  a  special  proceeding  authorized  to  be  taken  under  a  special 
statute.  It  is  not  an  action  to  be  conducted  according  to  the  strict  rules 
of  the  common  law,  either  In  the  admission  of  evidence  or  otherwise. 
*  *  *  Now  if  it  can  be  seen  that  evidence  that  was  harmful  was  received 
and  was  actually  made  influential  in  the  determination  of  the  case,  then 
its  admission  and  use  would  doubtless  constitute  substantial  ground  of 
error;  not  otherwise  in  a  case  like  the  present.  People  v.  Keator,  36  HUB, 
592,  596. 

Test  of  value  —  earning  capacity. 

There  was  no  error  in  making  the  test  of  value  of  property  for  assess- 
ment to  consist  in  its  earning  capacity,  rather  than  to  adopt  for  such  pur- 
pose its  cost  of  construction.  *  *  *  Not  that  the  test  of  value  should 
be  absolutely  its  earning  capacity,  but  that  this  would  be  an  element  in 
the  problem,  safer  and  more  just  as  a  guide  than  its  cost  of  construction, 
especially  when  estimating  the  value  of  a  road  (railroad)  of  no  great 
intrinsic  value  as  compared  with  its  original  cost.  People  v.  Keator, 
above. 

People  ex  rel.  Thomson  v.  Feitner,  168  N.  Y.  441. 

People  ex  rel.  New  England  Dressed  Meat  &  Wool  Co.  v.  Roberts,  155  N. 
Y.  408. 

People  ex  rel.  D.  &  H.  Co.  v.  Wells,  87  App.  Div.  284. 

§  254.  Costs. — Costs  shall  not  be  allowed  against  the  officers  whose  pro- 
ceedings may  be  reviewed  under  any  such  writ  unless  it  shall  appear  to  the 
court,  that  they  acted  with  gross  negligence  or  in  bad  faith  or  with  malice 
in  making  the  assessment  complained  of.  If  the  writ  shall  be  quashed  or  the 
a-x'^inent  confirmed  or  if  the  assessment  complained  of  shall  be  reduced 
by  an  amount  less  than  half  the  reduction  claimed  before  the  assessing  officers 
costs  and  disbursements  shall  be  awarded  against  the  petitioner.  If  the 
assessment  shall  be  reduced  by  an  amount  greater  than  half  the  reduction 
claimed  before  the  assessing  officers,  costs  and  disbursements  shall  be  awarded 
against  tne  tax  district  represented  by.  the  officers  whose  proceedings  may 
be  reviewed.  The  costs  and  disbursements  shall  not  exceed  those  taxable 
in  an  action  upon  the  trial  of  an  issue  of  fact  in  the  supreme  court,  except 
that  if  evidence  shall  be  taken  there  shall  be  included  in  the  taxable  costs  and 
disbursements  the  expense  of  furnishing  to  the  court  or  to  the  referee  a  copy 
of  the  stenographer's  minutes  of  the  evidence  taken. 

Am'd  by  ch.  281   of  1905.     In  effect  July   1,   1905. 

§  255.  Appeals. —  An  appeal  may  be  taken  by  either  party; 
from  an  order,  judgment  or  determination  under  this  article 
as  from  an  order,  and  it  shall  be  h^nrd  and  det^rmin^d  in  like 


188  NEW  YORK  TAX  LAW. 

manner  as  appeals  in  the  supreme  court  from  orders.  All  Issues 
and  appeals  in  any  proceeding  under  this  article  shall  have 
preference  over  all  other  civil  actions  and  proceedings  in  all 
courts. 

Construction  of  this  section. 

1.  That  all  issues  and  appeals  instituted  under  the  act  shall  have  pref- 
erence over  all  other  civil  actions  and  proceedings  in  all  courts.  2.  That 
every  final  decision  under  the  act  for  the  purpose  of  appeal  shall  be 
treated  as  an  order,  and  hence,  th^t  all  appeals  to  this  court  shall  be 
placed  on  the  order  calendar  and  not  be  subject  to  the  delay  which  might 
occur  if  it  were  required  to  be  placed  upon  the  general  calendar;  and  3. 
Appeals  to  this  court  must  be  within  the  time  specified  for  appeals  from 
orders,  to- wit:  sixty  days,  rather  than  one  year.  People  v.  Keator,  101 
N.  Y.  610,  612. 

Valuation  not  considered  in  the  Court  of  Appeals. 

We  have  several  times  dismissed  similar  appeals  as  involving  only  the 
discretion  of  the  Supreme  Court  in  dealing  with  the  valuations  of  assess- 
ors. *  *  *  We  shall  continue  to  rest  upon  the  judgment  of  the  courts 
below  where  the  value  is  fairly  in  dispute,  unless  we  can  see  that  elements 
proper  to  be  considered  have  been  excluded,  or  those  not  proper  to  be 
considered  have  been  given  force,  or  that  some  legal  error  has  vitiated 
the  conclusion.  *  *  *  So  long  as  the  differences  are  upon  judgments  of 
value  merely,  and  where  there  is  room  for  disagreement,  we  shall  decline 
to  interfere.  People  v.  Hicks,  105  N.  Y.  200,  202. 

If  they  (the  assessors)  had  taken  a  standard  of  value  which  was  not  in 
fact  any  measure  of  value,  the  case  would  have  been  different.  People  v. 
Coleman,  107  N.  Y.  541,  545. 

§  256.  Refund  of  tax  paid  upon  illegal,  erroneous  or  unequal 
assessment —  If  in  a  final  order  in  any  such  proceeding  it  shall 
be  ordered  or  adjudged  that  the  assessment  complained  of  was 
illegal,  erroneous  or  unequal,  and  such  order  shall  not  be  made 
in  time  to  enable  the  assessors  or  other  officers  to  make  a  new  or 
corrected  assessment  for  the  use  of  the  board  of  supervisors, 
then  at  the  first  annual  session  of  the  board  of  supervisors  after 
such  correction  there  shall  be  audited  and  allowed  to  the  peti- 
tioner and  included  in  the  tax  levy  of  such  town,  village  or  city, 
made  next  after  the  entry  of  such  order,  and  paid  to  the 
petitioner,  the  amount  paid  by  him,  in  excess  of  what  the  tax 
would  have  been  if  the  assessment  had  been  made  as  determined 
by  such  order  of  the  court,  together  with  interest  thereon  from 


(&EW  TOES  TAX  I/AW.  189 

BTe  date  of  payment.  In  case  the  amount  deducted  from  sucK 
assessment  by  such  order  exceeds  ten  thousand  dollars,  so  much 
thereof  as  shall  be  refunded  by  reason  of  such  corrected  assess- 
ment, other  than  the  proportion  or  percentage  thereof  collected 
for  such  town,  village  or  city  purposes,  shall  be  levied  upon  the 
county  at  large  and  paid  to  the  petitioner  without  further  audit. 
The  board  of  supervisors  shall  audit  and  levy  upon  such  town, 
.village  or  city,  the  proportion  or  percentage  of  such  excess  of  tax 
collected  for  such  town,  village  or  city  purposes,  which  shall  be 
collected  and  paid  to  the  petitioner  without  other  or  further 
audit. 

§  257.  When  county  court  may  apportion  tax.—  When  tfie 
premises  of  one  person  shall  have  been  wrongfully  assessed  and 
taxed  in  with  the  premises  of  another,  the  person  aggrieved 
thereby  may,  upon  application  to  the  county  court  of  the  county, 
in  which  the  property  is  situated,  on  petition  duly  verified,  and 
on  eight  days'  notice  to  the  assessors  of  the  town  in  which  the 
premises  are  situated,  and  to  the  party  whose  premises  are  in- 
cluded in  such  wrongful  assessment,  have  such  assessment  and 
tax  apportioned  by  such  county  court.  The  county  court  shall 
take  such  evidence  as  may  be  necessary  to  determine  the  facts, 
and  shall  fix  and  specify  the  amount  of  the  assessment  and  tax 
properly  chargeable  to  the  petitioner's  property,  and  to  the  other 
party  chargeable  therewith.  The  collector  of  the  town,  upon 
receiving  a  copy  of  the  order  of  the  county  court,  shall  forthwith 
change  the  assessment-roll-and  tax  to  conform  to  such  order,  and 
shall  receive  the  amount  apportioned  upon  the  premises  of  the 
petitioner  in  full  for  the  tax  upon  such  property, 

§  258.  Application  to  county  court  where  taxpayer  has  re- 
moved from  the  county. —  If  it  shall  satisfactorily  appear  by 
affidavit  to  the  county  court  of  any  county  that  a  tax  legally 
levied  therein,  except  upon  real  property  of  nonresidents,  can  not 
be  collected  because  of  the  removal  of  the  person  taxed  to  any 
other  county  of  the  state,  such  court  shall,  upon  application  of 
the  collector  of  any  tax  district  or  of  the  county  treasurer  of  the 
county,  grant  an  order,  directed  to  the  sheriff  of  the  county 
•where  such  person  may  be,  to  collect  the  same  out  of  his  per- 


190  NEW  YOEK  TAX  IAW. 

sonal  property,  with  interest  at  the  rate  of  eight  per  centum  pec 
annum  from  the  date  of  said  order.  Such  order  shall  be  filed  in 
the  office  of  the  clerk  of  the  county  in  which  it  is  granted,  and  a 
certified  copy  thereof  delivered  to  the'  constable  or  sheriff  of  the 
county  where  the  person  liable  for  the  tax  may  be,  and  such  con- 
stable or  sheriff,  on  receiving  the  same  shall  execute  it,  and  make 
a  like  return,  and  be  entitled  to  the  same  fees  and  subject  to  the 
same  liabilities  and  penalties  for  neglect  as  upon  execution  from 
any  court  of  record.  The  sheriff  receiving  such  moneys  shall  pay 
the  same  to  the  county  treasurer  of  the  county  where  it  was 
levied,  to  the  credit  of  the  town  in  which  it  was  assessed.  This 
provision  shall  also  apply  to  taxes  levied  upon  rents  reserved  as 
upon  personal  property  where  such  taxes  remain  unpaid. 

Not  applicable  to  non-resident  owners  of  national  bank  stock.    City  of  New 
York  v.  McLean,  57  App.  Div.  601. 

§  259.  Supplementary  proceedings  to  collect  tax. —  If  a  tax 
exceeding  ten  dollars  in  amount  levied  against  a  person  or  cor- 
poration is  returned  by  the  proper  collector  uncollected  for  want 
of  personal  property  out  of  which  to  collect  the  same,  the  super- 
visor of  the  town  or  ward,  or  the  county  treasurer  or  the  presi- 
dent of  the  village,  if  it  is  a  village  tax,  may,  within  one  year 
thereafter,  apply  to  the  court  for  the  institution  of  proceedings 
supplementary  to  execution,  as  upon  a  judgment  docketed  in 
such  county,  for  the  purpose  of  collecting  such  tax  and  fees, 
with  interest  thereon  from  the  fifteenth  day  of  February  after 
the  levy  thereof.  Such  proceedings  may  be  taken  against  a 
corporation,  and  the  same  proceedings  may  thereupon  be  had  in 
all  respects  for  the  collection  of  such  tax  as  for  the  collection 
of  a  judgment  by  proceedings  supplementary  to  execution  thereon 
against  a  natural  person,  and  the  same  costs  and  disbursements 
may  be  allowed  against  the  person  or  corporation  examined  as  in 
such  supplementary  proceedings  but  none  shall  be  allowed  in 
his  or  its  favor.  The  tax,  if  collected  in  such  proceeding,  shall 
be  paid  to  the  county  treasurer  or  to  the  supervisor  of  the  town, 
and  if  a  village  tax,  to  the  treasurer  of  the  village.  The  costs 
and  disbursements  collected  shall  belong  to  the  party  instituting 
the  proceedings,  and  shall  be  applied  to  the  payment  of  the 
expense  of  such  proceeding.  The  president  of  a  village  and  a 
county  treasurer  shall  have  no  compensation  for  any  such  pro- 


NEW  YORK  TAX  LAW.  191 

cceding.      A    supervisor   shall    have    no    other    compensation    except    his    per 
diem   pay   for  time   necessarily   spent  in   the   proceeding. 

§  259-a.  Dismissal  of  suits  or  proceedings. — Where  the  person  or  corporation 
against  whom  a  proceeding  or  suit  is  brought  to  collect  a  personal  tax  In 
arrears  in  any  town  or  ward,  village,  county  or  city  of  this  state  is  unable 
for  want  of  property  to  pay  the  tax  in  whole  or  in  part,  or  where  for  other 
reasons,  upon  the  facts,  it  appears  to  the  court  just  that  said  tax  should 
not  be  paid,  the  court  may  dismiss  such  suit  or  proceeding  on  the  payment 
of  such  part  of  the  tax  as  may  be  just '  or  on  payment  of  costs. 

Added  by  ch.  348  of  1905. 

§  260.  Power  of  county  court  when  collector  fails  to  pay  over. — If  any  col- 
lector shall  neglect  or  refuse  to  pay  over  the  moneys  collected  by  him,  to 
any  of  the  persons  to  whom  he  is  required  to  pay  the  same  by  his  warrant, 
or  to  account  for  the  same  as  unpaid,  the  county  court,  on  proof  of  such 
fact  by  affidavit,  on  application  of  the  county  treasurer,  shall  make  an  order 
directed  to  the  sheriff  of  the  county,  commanding  him  to  levy  such  sum 
£n  shall  remain  unpaid  by  such  collector  out  of  his  property,  personal  and 
real,  and  pay  the  same  to  the  county  treasurer,  within  sixty  days  from  the 
date  of  such  order.  The  sheriff  shall  cause  the  same  to  be .  executed,  and 
pay  to  the  county  treasurer  the  money  levied  by  virtue  thereof,  deducting 
for  his  fees  the  same  compensation  that  the  collector  would  have  been  entitled 
to  retain.  If  the  whole  sum  due  from  the  collector,  or  if  a  part  only,  or  if  no 
part  thereof,  shall  be  collected,  the  sheriff  shall  state  the  fact  in  hia  return, 
which  shall  be  made  as  in  the  case  of  an  execution,  and  the  county  treasurer 
shall  give  notice  to  the  supervisor  of  the  town,  city  or  division  thereof,  of 
any  amount  which  may  remain  due  from  such  collector.  If  the  sheriff  shall 
neglect  to  execute  me  order,  or  to  pay  over  the  money  collected  thereon, 
within  the  time  limited  thereby,  he  shall  be  liable  therefor  as  in  case  of  an 
execution,  and  the  county  treasurer  shall  immediately  prosecute  such  sheriff 
and  his  sureties  for  the  sum  due  from  him,  which  sum  when  collected  shall 
Le  paid  into  the  county  treasury. 

Construction  of  act. 

Where  a  statute  specifies  a  time  within  which  a  public  officer  Is  to  per- 
form an  official  act,  regarding  the  rights  and  duties  of  others,  it  will  be 
considered  as  directory  merely,  unless  the  nature  of  the  act  to  be  per- 
formed, or  the  language  used  by  the  legislature,  show  that  the  designation 
of  the  time  was  intended  as  a  limitation  of  the  power  of  the  officer.  *  *  * 
It  follows  from  these  riews,  that  the  provision  in  section  13,  as  to  the  time 
•f  issuing  the  warrant,  should  be  held  to  be  merely  directory,  and  that  a 
strict  compliance,  In  that  respect,  is  not  essential  to  the  liability  of  the 
sureties  upon  the  bond.  Looney  v.  Hughes,  26  N.  Y.  614. 

Amount  must  be  ascertained  definitely. 

What  Is  the  "  sum  due  "  there  referred  to  ?  It  is,  of  cetirse,  the  vnm 
appearing  by  the  sheriff's  return  of  the  warrant  te  remain  unpaid.  Can 


192  NEW  YORK  TAX  LAW. 

an  action  be  commenced  to  recover  this  sum,  before  the  amount  is  ascertained, 
or  before  it  is  ascertained  that  any  sum  whatever  will  remain  uncollected?  I 
think  clearly  not.  Id.  516. 

§  261.  Payment  of  moneys  collected. — The  county  treasurer  shall 
pay  over  the  moneys  received  from  the  sheriff  upon  such  order  in  the 
manner  directed  by  the  warrant  to  the  collector.  If  the  whole  amount 
of  moneys  due  from  the  collector  shall  not  be  collected  on  such  war- 
rant, or  otherwise,  the  county  treasurer  shall  first  retain  the  amount 
which  ought  to  have  been  paid  to  him  before  making  any  payment  to 
the  town  officers.  • 

§  262.  Collection  of  deficiency  from  collector's  bondsmen. — If  it 

appears  that  the  whole  or  any  part  of  the  moneys  due  from  the  collector 
has  not  been  thus  collected,  the  county  treasurer  shall  forthwith  give 
notice  to  the  supervisor  of  the  town  or  ward  of  the  amount  still  due 
from  such  collector.  The  supervisor  shall  forthwith  cause  the  under- 
taking of  the  collector  to  be  prosecuted, 'and  shall  be  entitled  to  recover 
thereon,  the  sum  due  from  the  collector  with  costs  of  the  action.  The 
moneys  received  shall  be  applied  and  paid  by  the  supervisor  in  the 
same  manner  as  they  should  have  been  by  the  collector. 

§  263.  Attorney-general  to  bring  action  for  sequestration. — It  shall 
be  the  duty  of  the  attorney-general,  on  being  informed  by  the  comp- 
troller or  by  the  county  treasurer  of  any  county  that  any  incorporated 
company  refuses  or  neglects  to  pay  the  taxes  imposed  upon  it,  pursuant 
to  articles  one  and  two  of  this  chapter,  to  bring  an  action  in  the  su- 
preme court  for  the  sequestration  of  the  property  of  such  corporation 
and  the  court  may  so  sequestrate  the  property  of  such  corporation  for 
the  purpose  of  satisfying  taxes  in  arrear,  with  the  costs  of  prosecution, 
and  may,  also,  in  its  discretion,  enjoin  such  corporation  and  further 
proceedings  under  its  charter  until  such  tax  and  the  costs  incurred  in 
the  action  shall  be  paid.  The  attorney-general  may  recover  such  tax 
with  costs  from  such  delinquent  corporation  by  action  in  any  court  of 
record. 

§  264.  Settlement  of  conflicting  claims  to  surplus  of  tax  sale. — 

Whenever  a  surplus  from  the  sale  of  any  property,  for  unpaid  taxes  in 
the  hands  of  the  supervisor  of  a  town,  shall  be  claimed  by  any  person, 
other  than  the  person  for  whose  tax  such  property  was  sold,  and  such 
claim  shall  not  be  settled  by  a  stipulation  filed  with  the  supervisor,  as 
provided  by  this  chapter,  such  claimant  may  maintain  an  action 
against  such  person,  or  such  person  may  maintain  an  action  against 
such  claimant,  to. recover  such  money  and,  for  the  purposes  of  such 
action,  the  defendant  shall  be  deemed  to  be  in  possession  of  the  surplus 
in  the  hands  of  the  supervisor.  TTpon  the  production  of  a  certified 
copy  of  a  final  judgment,  rendered  in  favor  of  either  party,  the  super- 
visor shall  pay  such  surplus  to  the  party  recovering  the  same.  No 
other  cause  of  action  shall  be  joined,  nor  any  set-off  or  counter-claim 
be  allowed  in  an  action  brought  pursuant  to  this  section,  and  if  an 


NEW  YORK  TAX  LAW.  193 

execution  issue  on  a  judgment  rendered  in  such  action,  it  shall  direct 
that  the  costs  only  of  such  judgment  be  levied  thereon. 


AETICLE  XII. 
Laws  Repealed;  When  to  Take  Effect. 

Section  280.  Laws  repealed. 

'    281.  When  to  take  effect.  , 

§  280.  Laws  repealed. — Of  the  laws  enumerated  in  the  schedule 
hereto  annexed,  that  portion  specified  in  the  last  column  is  repealed. 

§  281.  When  to  take  effect. — This  chapter  shall  take  effect  June 
fifteenth,  eighteen  hundred  and  ninety-six. 

AETICLE  XIII. 
Limitation  of  Time. 

Section  282.  Limitation  of  time. 

§  282.  Limitation  of  time. — The  provisions  of  the  Code  of  Civil 
Procedure,  relative  to  the  limitation  of  time  of  enforcing  a  civil  rem- 
edy, shall  not  apply  to  any  proceeding  or  action  taken  to  levy,  appraise, 
assess,  determine  or  enforce  the  collection  of  any  tax  or  penalty  pre- 
scribed by  articles  nine  or  ten  of  said  chapter,  and  this  act  shall  be 
construed  as  having  been  in  effect  as  of  date  of  the  original  enactment 
of  the  corporation  and  inheritance  tax  law,  provided,  however,  that  as 
to  real  estate  in  the  hands  of  bona  fide  purchasers,  the  transfer  tax 
shall  be  presumed  to  be  paid  and  cease  to  be  a  lien  as  against  such  pur- 
chasers after  the  expiration  of  six  years  from  the  date  of  accrual. 
This  act  shall  not  affect  any  action  or  proceeding  now  pending. 

Amended  by  ch.  737  of  1899. 

ARTICLE  XIV. 

(Xew  article  added  by  chap.  729  of  1905.     In  effect  June  4,  1905.) 
MORTGAGE    DEBTS    SECURED    BY    REAL    PROPERTY    WITHIN    THIS    STATE. 

Section.   290.  Definitions. 

291.  Situs. 

292.  Exemption  from  local  taxation. 

293.  Exemptions. 

294.  Levying   of   tax. 

295.  Statement    of    secured    indebtedness;    payment    of    other    than 

annual  tax. 

296.  Payment  of  tax. 

25 


193a  NEW  YORK  TAX  LAW. 

Section    297.  Date  of  payment  of  annual  tax. 
293.  Computation  of  annual  tax. 

299.  Preparation  of  lists. 

300.  Notice  of  computation  of  tax  and  filing  of  list. 

301.  Correction  of  list. 

302.  Trust  mortgages. 

303.  Appeals. 

304.  Printed  forms. 

305.  Apportionment  by  state  board  of  tax  commissioners. 

306.  Enforcement   of  delinquent  taxes. 

307.  Payment  over  and  distribution  of  tax. 

308.  Papers  not  to  be  recorded. 

309.  No  foreclosure  until  taxes  paid. 

310.  Restrictions  as  to  provisional  remedies. 

311.  Compensation  of  officers. 

312.  Supervisory   power   of   state   board   of   tax  commissioners    and 

state  comptroller. 

313.  Advance  payments  of  taxes. 

314.  Optional   payment — old   mortgages. 

Section  290.  Definitions. — The  words  real  property  and  real 
estate  as  used  in  this  article,  shall  be  understood  to  include  every- 
thing a  conveyance  or  mortgage  of  which  can  be  recorded  as  a 
conveyance  or  mortgage  of  real  property  under  the  laws  of  this 
state. 

§  291.  Situs. — All  debts  and  obligations  for  the  payment  of 
money,  either  presently  or  in  the  future,  which  shall  at  any  time 
hereafter  be  secured  in  whole  or  part  by  mortgage  of  real 
property  situated  within  this  state,  together  with  the  mortgages 
securing  the  same,  shall  be  deemed  by  all  courts,  authorities 
and  officers  of  this  state  to  be  property  within  this  state,  and 
subject  to  be  seized  and  sold  as  provided  in  this  article.  Except 
for  the  purposes  of  taxation,  and  save  as  provided  in  this  article 
and  as  may  be  necessary  fully  to  accomplish  the  purposes  of  this 
article,  the  transfer  of  and  succession  to  said  debts,  obligations 
and  securities  shall  continue  to  be  governed  by  the  common  law 
as  modified  by  other  statutes  than  this. 

§  292.  Exemption  from  local  taxation. — Such  of  the  debts,  obli- 
gations and  securities  aforesaid,  together  with  the  paper  writings 
evidencing  the  same,  as  are  taxed  by  this  article  shall  be  exempt 
from  taxation  by  counties,  cities,  towns,  villages,  school  districts 
and  other  local  subdivisions  of  this-  state,  but  not  from  the  taxes 
imposed  by  sections  twenty-four,  one  hundred  eighty-seven,  one 


NEW  YORK  TAX  LAW.  193b 

hundred  eighty-seven-a,  one  hundred-  eighty-seven-b  and  article 
ten  of  the  tax  law;  but  this  exemption  shall  not  be  construed 
to  impair  or  in  any  manner  affect  the  title  of  any  purchaser  of 
land  or  real  estate  which  may  be  sold  for  nonpayment  of  taxes 
levied  by  any  local  authority. 

§  293.  Exemptions. — There  shall  be  exempt  from  the  taxes  im- 
posed by  this  article,  bonds  issued  by  the  state  or  by  the  subdi- 
visions thereof,  obligations  secured  by  mortgage  to  the  commis- 
sioners for  loaning  certain  moneys  of  the  United  States7  of  the 
several  counties  of  the  state,  and  mortgage  obligations  the  legal 
and  beneficial  ownership  of  which  is  vested,  and  so  long  only  as 
the  same  shall  continue  to  be  vested,  in  the  United  States  or  in 
this  state,  or  any  corporation  or  association  organized  exclusively 
for  charitable,  religious  or  educational  purposes.;  and  mortgage 
obligations  on  property  used  exclusively  for  residence  purposes, 
not  exceeding  in  the  aggregate  three  thousand  dollars,  on  the 
same  piece  of  property,  executed  by  the  shareholders,  stockholders 
or  members  of  local  building,  loan  and  savings  associations  in- 
corporated or  organized  under  the  laws  of  this  state  the  business 
operations  of  which  shall  hereafter  be  confined  to  a  single  city, 
village  or  town  and  to  cities,  villages  and  towns  in  this  or 
another  state  adjoining  the  city,  village  or  town  m  which  its 
principal  office  is  located,  and  given  to  the  association  of  which 
the  mortgagor  or  obligor  is  a  member,  so  long  only  as  the  legal 
and  beneficial  ownership  thereof  shall  continue  to  be  held  by 
and  vested  in  such  association,  and  so  long  only  as  the  owner  of 
the  real  property  covered  thereby  is  a  stockholder,  shareholder 
or  member  of  the  association  to  which  the  mortgage  obligation  is 
given;  and  all  such  exempt  mortgages,  so  long  only  as  they  shall 
continue  to  be  exempt,  shall  be  entitled  to  be  recorded  and  may  be 
assigned,  released  and  satisfied  without  the  payment  of  the  taxes 
provided  for  in  section  two  hundred  and  ninety-six  of  this  article. 
When  a  mortgage  is  a  lien  upon  both  real  and  personal  property 
such  proportion  thereof  as  the  value  of  the  personal  property 
bears  to  the  aggregate  value  of  the  real  and  personal  property 
embraced  therein  shall  also  be  exempt  from  the  taxes  imposed 
by  this  article.  No  other  debts  or  obligations  secured, 
in  whole  or  part,  by  mortgage  of  real  property  situated 


193c  NEW  YORK  TAX  LAW. 

within  this  statte  shall  be  exempt,  and  no  person  or  corporation 
owning  any  debt  or  obligation  secured  by  mortgage  of  real  prop- 
erty situated  within  this  state  shall  be  exempt,  from  the  taxes 
hereinafter  imposed,  by  reason  of  anything  contained  in  any  other 
statute,  or  by  reason  of  any  provision  in  any  private  act  or  char- 
ter which  is  subject  to  amendment  or  repeal  by  the  legislature, 
or  by  reason  of  nonresidence  within  this  state  or  for  any  other 
cause. 

§  294.  Levying  of  tax. — Subject  to  the  provisions  of  section  two 
hundred  and  ninety-three,  a  regular  annual  tax  is  hereby  imposed 
on  each  and  every  debt  and  obligation,  and  upon  the  mortgage 
securing  the  same,  described  in  section  two  hundred  ninety -one, 
except  upon  mortgages  recorded  prior  to  July  first,  nineteen 
hundred  and  five,  unless  the  mortgage  has  become  taxable 
under  the  provisions  of  section  three  hundred  and  fourteen, 
which  tax  shall  be  equal  to  five  mills  on  each  dollar  of  the  amount 
of  the  principal  debt  or  obligation  as  the  same  shall  be  at  nine 
o'clock  ante  meridian  on  the  first  day  of  July,  nineteen  hundred 
and  six,  and  in  each  year  thereafter  and  shall  be  due  on  said  first 
day  of  July  and  payable  as  hereinafter  provided.  At  said  hour 
in  each  year  liens  for  said  tax  shall  attach  and  shall  be  deemed 
by  all  courts,  authorities  and  officers  of  this  state  to  have  at- 
tached, upon  each  of  said  debts  and  obligations,  and  upon  the 
mortgages  securing  the  same  and  upon  all  interest  obligations 
and  other  obligations  collateral  thereto,  and  upon  all  future  obli- 
gations entitled  to  the  same  security,  and  upon  the  titles  to  said 
debts,  obligations,  and  securities,  and  upon  all  paper  writings 
evidencing  the  same,  against  the  legal  and  equitable  owners  of 
said  debts,  obligations  and  securities  whoever  they  may  be  and 
wherever  they  may  reside,  and  against  all  persons  claiming  or 
who  may  at  any  time  claim  through  or  under  them,  and  against 
all  persons  entitled,  or  who  at  any  time  may  become  entitled,  to 
the  benefit  of  any  mortgage  by  virtue  of  owning  or  holding  any 
bond,  note,  coupon  or  other  paper  writing  evidencing  a  debt  or 
obligation  secured  thereby  or  who  may  at  any  time  become  so 
entitled  in  any  way  whatever.  Like  lions  shall  attach  for  the 
amount  of  several  special  taxes  hereinafter  provided.  All  liens 
created  by  this  article  shall  be  enforceable  as  hereinafter  pro- 


NEW   YORK  TAX  LAW.  193d 

vided.  In  tlie  case  of  mortgages  made  on  or  after  the  first  day 
of  July,  nineteen  hundred  and  five,  which  do  not  contain  the 
statement  prescribed  in  section  two  hundred  and  ninety-five,  the 
rate  of  the  regular  annual  tax  shall  be  six  mills  on  the  dollar 
until  the  mortgagee  files  the  statement  provided  in  section  three 
hundred  and  one,  and  thereafter  the  regular  annual  tax  shall  be 
five  mills  on  the  dollar.  Executory  contracts  for  the  sale  of  real 
estate  made  after  July  first,  nineteen  hundred  and  five,  under 
which  the  vendee  has  or  is  entitled  to  possession,  shall  be  deemed 
to  be  mortgages  for  the  purposes  of  this  article,  and  shall  be 
assessed  at  the  amount  unpaid  on  said  contracts. 

§  295.  Statement  of  secured  indebtedness;  payment  of  other 
than  annual  tax. — Every  mortgage,  made  on  or  after  said  first  day 
of  July,  nineteen  hundred  and  five,  shall  contain  at  the  end 
thereof,  above  the  signature  of  the  mortgagor,  a  statement  of  the 
amount  advanced  at  that  time  on.  said  mortgage  and  of  the  maxi- 
mum amount  of  principal  indebtedness  or  obligations,  not  includ- 
ing interest,  taxes,  assessments,  water  rates,  insurance  or  other 
expenses  made  by  the  mortgagee  to  preserve  the  mortgage  lien, 
which  is  or  under  any  contingency  may  at  any  time  be  outstand- 
ing so  as  to  be  secured  by  the  mortgage.  When  the  mortgage 
shall  have  been  delivered  to  and  accepted  by  the  mortgagee  said 
statement  shall  thereafter  at  all  times,  and  for  all  purposes,  be 
binding  and  conclusive  on  both  parties  to  the  mortgage,  and  all 
persons  claiming  or  to  claim  through  or  under  them  or  either  of 
them.  Xo  such  mortgage  not  exempt  under  section  two  hun- 
dred and  ninety-three  nor  the  assignment  thereof  from  an 
exempt  to  a  nonexempt  owner  shall  be  accepted  for  rec- 
ord if  tendered  at  any  time  after  nine  o'clock  ante  meridian 
of  the  first  day  of  July  in  any  year,  and  before  the 
first  day  of  the  following  July,  unless  fhere  shall  have 
been  paid,  or  at  the  same  time  shall  be  paid,  a  tax  at  the 
rate  of  five  mills  per  year  on  each  and  every  dollar  of  the  maxi- 
mum amount  aforesaid  for  the  period  between  the  date  of  the 
mortgage  and  the  next  succeeding  first4  day  of  July,  or  if  said 
mortgage  by  its  terms  falls  due  before  the  next  succeeding  first 
day  of  July,  to  the  earlier  due  date  of  such  mortgage.  Where, 
however,  only  a  portion  or  none  of  the  principal  of  the  indebted- 


193e  NEW  YORK  TAX  LAW. 

ness  secured  by  a  mortgage  lias  been,  advanced  at  the  time  of  its 
recording,  the  tax  imposed  by  t'his  section  shall  be  computed  only 
on  the  amount  advanced  on  the  mortgage  at  the  time  of  recording ; 
but  in  every  such  case  an  additional  tax  at  the  rate  of  five-tenths 
of  one  per  centum  per  annum  on  each  subsequent  advance  of 
principal  on  such  mortgage  from  the  date  of  such  advance  up  to 
tue  nrst  day  of  July  next  ensuing,  or  to  the  earlier  satisfaction 
of  said  mortgage,  shall  be  due  and  payable  on  the  thirtieth  day 
of  June  following,  or  at  the  earlier  satisfaction  of  said  mortgage, 
as  the  case  may  be.     Whenever  only  a  portion  of  the  principal  of 
the    indebtedness    secured    by    a  'mortgage,    made    on    or    after 
the     first     day     of    July,     nineteen     hundred     and     five,     has 
been  advanced  at  nine  o'clock  ante  meridian  of  any  first  day 
of  July,  a  tax  at  the  rate  of  five-tenths  of  one  per  centum  per 
annum  on  each  subsequent  advance  of  principal  on  said  mortgage 
from  the  date  of  such  advance  to  the  first  day  of  July  next  ensu- 
ing, or  to  the  earlier  satisfaction  of  said  mortgage,  shall  be  due 
.and  payable  on  the  thirtieth  day  of  June  following,  or  at  the 
earlier  satisfaction  of  said  mortgage  as  the  case  may  be.     When 
the  tax  computed  on  the  maximum  amount  of  a  mortgage  is  paid 
at  the  time  of  recording  for  a  shorter  period  than  to  the  first 
day  of  the  following  July,  and  the  mortgage  is  not  paid  until 
after  the  date  to  which  the  tax  was  paid,  a  further  tax  at  the 
rate  of  five-tenths  of  one  per  centum  per  annum  on  the  maximum 
amount  aforesaid  to  the  time  of  filing  satisfaction,  or  to  the 
accrual  of  the  next  subsequent  annual  tax,  shall  be  due  and  pay- 
able on  the  thirtieth  day  of  June  following,  or  at  the  earlier 
satisfaction  of  said  mortgage,  as  the  case  may  be.    All  taxes 
which  become  due  on  any  thirtieth  day  of  June  and  are  not  paid 
within  thirty  days  thereafter  shall  bear  interest  at  the  rate  of 
one  per  centum  per  month  from  their  due  date  till  paid.   Mortgage 
obligations  exempted  from  taxation  by  section  two  hundred  and 
ninety-three  on  the  ground  of  ownership  shall  be  liable  to  taxa- 
tion under  this  article  from  the  time  of  any  change  of  ownership 
to  any   person,   association   or   corporation   except   the   United 
States,  this  state  or  one  of  the  associations  or  corporations  men- 
tioned in  the  ownership  exemption  clause  of  section  two  hundred 
and  ninety-three. 


NEW  YORK  TAX  LAW.  193f 

§  296.  Payment  of  tax. — The  annual  taxes  ascertained  as 
herein  prescribed,  and  all  other  taxes  imposed  by  this  article, 
shall,  respectively,  be  payable  to  the  proper  officer  at  the  record- 
ing office  where  the  mortgage  is  first  offered  for  record  in  this 
state,  until  the  same  is  satisfied  of  record  in  said  office.  A  re- 
ceipt for  all  taxes  imposed  by  this  article,  payable  at  the  tim£ 
when  the  said  mortgage  is  offered  for  record,  must  be  endorsed 
upon  the  mortgage  and  recorded  therewith,  at  said  office  and  at 
every  other  recording  office  where  the  mortgage  may  be  tendered 
for  record. 

§  297.  Date  of  payment  of  annual  tax. — The  regular  annual 
tax  imposed  by  section  two  hundred  and  ninety-four  may  be  paid 
at  any  time  after  nine  o'clock  ante  meridian  of  the  first  day 
of  July  in  each  year,  and  shall  be  payable  on  the  first  day 
of  October  in  each  year.  Annual  taxes  not  paid  prior 
to  the  first  day  of  November  of  the  year  in  which  they 
fall  due,  respectively,  shall  bear  interest  at  the  rate  of  one 
per  centum  per  month  from  said  first  day  of  November  until 
paid.  Receipts  for  such  payments  shall  be  signed  by  the  record- 
ing officer  and  delivered  to  taxpayers.  The  recording  officer 
shall  cause  an  entry  thereof  to  be  made  in  the  proper  column 
of  the  list  hereinafter  prescribed,  and  such  entry  of  payment 
shall  be  conclusive  in  favor  of  any  assignee  for  value  of  the 
mortgage  who  does  not  have  actual  notice  of  a  default  in  pay- 
ment of  the  tax  so  entered  as  paid.  In  the  case,  however,  of 
every  mortgage  on  which  a  regular  annual  tax  becomes  a  lien 
in  any  year,  and  which  mortgage  is  actually  paid  and  satisfied 
of  record  on  or  before  the  thirtieth  day  of  June  following 
the  attaching  of  said  lien,  the  payment  of  such  proportion  of 
said  annual  tax  as  the  number  of  months,  which  have  in  whole 
or  in  part  elapsed  from  the  preceding  July  first  to  the  date  of 
such  satisfaction  of  record,  bears  to  twelve  months,  together 
with  payment  of  any  interest  which  may  have  accrued,  shall 
be  a  complete  payment  and  discharge  of  said  annual  tax  on  said 
mortgage. 

§  298.  Computation  of  annual  tax. — Prior  to  the  first  Monday 
in  August,  nineteen  hundred  and  six,  and  of  each  year  there- 
after each  recording  officer  shall  estimate  and  compute 


193g  NEW  YORK  TAX  LAW. 

the  regular  annual  tax  which  accrued  at  nine  o'clock  ante 
meridian  of  the  preceding  first  day  of  July,  in  respect  of 
each  and  every  mortgage  of  real  estate  on  record  in  his  office,  at 
said  hour,  except  mortgages  which  at  said  hour  appeared  by  the 
record  thereof  or  by  the  index  to  be  satisfied  or  discharged,  or  to 
have  been  recorded  prior  to  July  first,  nineteen  hundred  and  five. 
Such  computation  shall  be  based  upon  the  maximum  p  mount,  as 
shown  on  the  face  of  the  recorded  mortgage,  without  reference  to 
any  other  writing,  of  principal  indebtedness  or  obligation,  which 
is,  or  under  any  circumstances  may  at  any  time  be  outstanding 
so  as  to  be  secured  by  the  mortgage;  but  if  the  mortgage  as  re- 
corded does  not  purport  to  show  such  maximum  amount,  or  refers 
to  any  other  writing  therefor,  said  computation  shall  be  based 
upon  an  assessment  of  said  maximum  amount,  to  be  made  by  the 
recording  officer  from  the  best  sources  of  information  obtainable, 
such  assessed  amount,  however,  not  to  be  less  in  any  case  than 
the  value  of  the  real  estate  covered  by  the  mortgage,  as  shown  by 
the  last  completed  assessment  roll  or  as  otherwise  ascertained  by 
the  recording  officer,  after  deducting  therefrom  the  amount  of 
any  prior  liens  thereon. 

§  299.  Preparation  of  lists. — Prior  to  said  first  Monday  of  Au- 
gust, nineteen  hundred  and  six  and  each  year  thereafter  each 
recording  officer  shall  also  prepare  triplicate  lists  of  all 
said  mortgages,  which  lists  shall  identify  the  several  mortgages 
by  the  number  of  the  volume  and  page  where  they  are  recorded, 
and  by  the  names  of  the  parties,  and  shall  contain  the  maximum 
amount  on  which  the  several  computations  aforesaid  are  based, 
and  shall  also  contain  the  results  of  said  computations.  The  exact 
forms  of  said  lists  for  the  several  counties  shall  be  prescribed  hy 
the  state  board  of  tax  commissioners  so  that  they  may  accord 
respectively  with  the  usages  of  the  several  recording  offices;  but 
said  lists  shall  be  substantially  in  the  form  of  the  schedule  hereto 
annexed,  which  is  hereby  made  a  part  of  this  act.  At  the  time  of 
certifying  and  filing,  the  lists  shall  consist  of  a  proper  filling  in  of 
the  blanks  in  the  caption  and  of  proper  entries  showing  the  prior 
matters  indicated  in  the  headings  of  the  columns  of  the  schedule. 
The  entries  shall  be  arranged  consecutively,  acordin»-  U>  the  num- 
ber of  the  volume  and  page  of  the  record  of  the  several  mortgages, 


NEW   YORK  TAX  LAW.  193h 

shall  be  numbered  serially  from  one  upwards,  and  shall  be  dis- 
tinctly ruled  so  as  to  prevent  confusion.  In  counties  where  the 
block  system  of  indexing  is  now  in  force,  the  section  number,  in 
addition  to  the  liber  and  page,  shall  be  added  for  designation, 
and  liber  one  for  each  section  successively  shall  first  be  entered 
in  the  schedule,  then  liber  two  for  each  section,  then  liber  three, 
and  so  on;  and  where  the  same  mortgage  is  recorded  in  several 
sections,  full  particulars  regarding  it  shall  be  entered  in  the 
proper  place  in  the  lowest  numbered  section  in  which  the  mort- 
gage is  recorded,  and  in  the  schedule  the  columns  for  the  same 
mortgage,  recorded  in  the  other  sections,  shall  simply  refer  to  the 
entries  of  the  mortgage  in  the  lowest  numbered  section.  Said 
triplicate  lists  shall  be  certified  by  the  recording  officer  on  said 
first  Monday  of  August,  and  one  copy  forthwith  filed  by  him  in 
the  office  of  the  state  board  of  tax  commissioners,  one  copy  in  the 
office  of  the  state  comptroller  and  one  copy  in  his  own  office.  The 
lists  so  filed  shall  be  public  records,  open  at  all  reasonable  hours 
for  public  inspection.  No  change  shall  be  made  in  the  entries  of 
any  filed  list  except  for  the  correction  of  clerical  errors,  and  then 
only  upon  order  of  the  state  board  of  tax  commissioners.  Said 
board  shall  have  power  at  any  time,  on  its  own  motion  or  on  ap- 
plication of  an  interested  party,  to  cause  clerical  errors  to  be  cor- 
rected by  appropriate  entries  in  the  remarks  column  of  the  lists ; 
and  no  formal  appeal,  as1  hereinafter  prescribed,  shall  be  required 
for  such  purpose.  It  shall  be  the  duty  of  recording  officers  to 
report  to  the  board  all  clerical  errors  which  may  be  brought  to 
their  notice. 

§  300.  Notice  of  computation  of  tax  and  filing  of  list. — Each 
recording  officer  shall  give  notice  by  publication  of  the  fact  that 
the  regular  annual  mortgage  taxes  have  been  esti- 
mated and  computed  and  that  the  triplicate  lists 
required  by  law  have  been  prepared  and  filed  in 
the  offices  aforesaid,  and  that  the  same  are  open  to  public 
inspection,  and  that  errors  therein,  if  any,  may  be  corrected  in 
the  modes  prescribed  by  this  article.  Such  notice  shall  be  pub- 
lished once  in  each  week  for  six  consecutive  weeks  next  succeeding 
said  first  Monday  in  August  in  the  newspapers  of  the  county 
designated  for  the  publication  of  the  session  laws.  In  the  city  of 
25a 


193i  NEW  YORK  TAX  LAW. 

New  York  such  publication  shall  also  be  made  in  the  City  Record. 
The  amount  of  annual  taxes,  in  respect  of  each  mortgage,  shall  be 
deeme4  to  be  conclusively  and  finally  established  on  said  first  day 
of  October,  in  acordance  with  the  estimates  contained  in  said 
lists,  except  as  to  clerical  errors  and  except  as  to  items  in  said 
lists  in  respect  of  which  appeals  to  the  state  board  of  tax  com- 
missioners shall  have  been  perfected  as  hereinafter  provided. 

§  301.  Correction  of  list. — At  any  time  between  nine  o'clock 
ante  meridian  of  the  first  day  of  July  and  the  final  establishment 
of  the  estimated  tax  in  each  year,  the  owner  of  a  recorded  mort- 
gage unexempt  in  whole  or  in  part  whose  title  appears  by  papers 
recorded  in  the  same  office,  may  present  to  the  record- 
ing officer,  triplicate  statements  containing  the  following 
matters,  and  such  other  matters  as  the  state  board  of 
tax  commissioners  may  prescribe;  first,  the  number  of 
the  volume  and  page  of  the  record  of  the  mortgage  and  names 
of  the  parties  thereto;  second,  n  memorandum  of  assignments  of 
or  changes  in  the  title  to  the  mortgage,  with  references  to  the 
number  of  the  volume  and  page  where  each  instrument  in  the 
chain  of  title  is  recorded;  third,  the  maximum  amount  of  princi- 
pal indebtedness  not  including  interest,  taxes,  assessments,  water 
rates,  insurance  or  other  expenses  made  by  the  mortgagee  to  pre- 
serve the  mortgage  lien  which  according  to  the  terms  of  the  mort- 
gage, may  in  any  contingency,  and  at  any  time  be  outstanding  so 
as  to  be  secured  by  the  mortgage;  fourth,  facts  showing  thai  such 
maximum  amount  had  at  nine  o'clock  ante  meridian  of  the  pre- 
ceding first  day  of  July  been  reduced  by  partial  payment,  release 
or  otherwise,  and  how  much  ;  fifth,  facts  showing  that  at  said  nine 
o'clock  ante  meridian  of  the  preceding  first  day  of  July,  only  a 
part  of  the  debts  and  obligations  contemplated  by  the  mortgage 
had  ever  been  incurred;  showing  also  what  part;  sixth/ the  actual 
amount  of  all  principal  indebtedness  or  obligation,  which  at  said 
nine  oclock  ante  meridian  on  the  preceding  first  day  of  July  was 
outstanding  and  secured  by  the  mortgage ;  seventh,  the  amount  of 
lax  due  in  respect  to  said  mortgage.  Facts  must  be  alleged  in 
said  triplicate  statements',  positively  and  without  qualification  or 
evasion.  Said  triplicate  statements  must  be  verified  by  the  oath 
of  the  said  mortgage  owner,  or,  if  accompanied  by  a  proper  power 


NEW  YORK  TAX  LAW.  193j 

of  attorney  duly  executed  and  acknowledged  or  proved,  by  hU 
attorney  in  fact,,  and  they  must  also  be  acknowledged  or 
proved  according  to  the  laws  regulating  the  recording  of  deeds. 
At  or  prior  to  the  time  of  presenting  said  triplicate  statements, 
said  mortgage  owner  must  deposit  with  the  recording  officer,  the 
amount  of  the  tax  shown  to  be  due  in  said  statement,  as  security 
for  payment  of  the  tax  if  the  matters  set  forth  in  the  triplicate 
statements  should  be  found  to  be  correct  by  the  recording  officer; 
and  there  must  be  indorsed  by  the  recording  officer  upon  each 
triplicate  statement  a  receipt  for  such  deposit,  and  a  separate  re- 
ceipt therefor  given  to  the  depositor.  Money  so  deposited  shall  be 
deemed  applied  to  the  payment  of  the  tax  and  shall  discharge  the 
same  when  the  recording  officer  makes  the  indorsement  herein- 
after mentioned  upon  said  triplicate  statements.  If  required  by 
the  recording  officer  said  mortgage  owner  must  also  present  for 
examination  his  mortgage,  and  any  other  paper  upon  which  he 
relies  to  support  any  facts  set  forth  in  the  triplicate  statements. 
It  shall  be  the  duty  of  the  recording  officer,  if  said  statements  are 
seasonably  presented,  to  satisfy  himself  by  an  examination  of  the 
record,  as  to  the  title  of  the  person  making  the  statements,  and  he 
shall  examine  and  satisfy  himself  as  to  the  other  matters  set 
forth  therein,  and  if  he  finds  the  same  correct,  he  shall  indorse 
upon  the  triplicate  statements,  substantially  as  follows :  "Amount 
of  taxes  due  at  nine  o'clock  ante  meridian  on  the  first  day  of  July 

in  the  year ,  ascertained 

this day  of ,  in  the  year 

•fo  be  the  sum  of dollars,  and  deposif 

appropriated  in  payment/'  and  such  indorsement  shall  be  con- 
clusive evidence  of  the  payment  of  the  tax  in  full  and  he  shall 
thereafter  refund  to  the  mortgage  owner  the  balance  of  the 
deposit.  He  shall  then  forthwith  file  one  copy  in  his 
own  office,  one  copy  in  the  office  of  the  state  board 
of  tax  commissioners  and  one  copy  in  the  office  of  the 
state  comptroller.  Statements  so  filed  shall  be  public 
records  and  shall  be  arranged  in  the  files  consecutively,  according 
to  the  section,  if  nny,  and  number  and  page  of  the  volume  of  the 
record  of  the  mortgage  to  which  they  relate,  respectively.  Each 
statement  shnll  be  the  evidence  of  the  fact  set  forth  therein  in 
favor  of  the  mortgagor,  and  all  persons  claiming  through  or  under 


193k  NEW  YORK  TAX  LAW. 

the  mortgagor,  as  against  the  owner  of  the  mortgage,  and  all  per- 
sons claiming  through  or  under  him.  Appropriate  entries  of  the 
proceedings  contemplated  by  this  section  shall  be  made  by  the 
recording  officer  in  the  proper  columns  of  the  lists  aforesaid  prior 
to  the  first  day  of  October  in  each  year. 

§  302.  Trust  mortgages. — In  case  of  a  mortgage  in  trust,  all 
of  the  debts  and  obligations  secured  thereby,  notwithstanding  that 
they  may  be  owned  in  severalty  by  different  persons,  shall  be 
considered  as  an  entirety  so  far  as  liability  for  state  taxes  is 
concerned.  Except  as  herein  otherwise  provided  it  shall  be  the 
duty  of  the  trust  mortgagee  to  protect  the  mortgage  security  for 
the  benefit  of  the  several  persons  owning  the  debts  and  obligations 
secured  by  the  mortgage,  by  paying  all  taxes  ascertained  to  be  due 
to  the  state,  and  any  trust  mortgagee,  doing  so,  shall  have  a  lien 
upon  the  mortgage  security  and  upon  the  several  present  and 
future  obligations  secured  thereby,  and  upon  the  several  paper 
writings  evidencing  such  security  and  obligations  for  the  reim- 
bursement of  the  amounts  so  paid,  with  interest  at  the  rate  of  six 
per  centum  per  annum,  which  lien  may  be  hypothecated  by  the 
mortgagee  for  loans  of  money  and  may  be  enforced  in  any  appro- 
priate manner;  but  no  trust  mortgagee  shall  -be  entitled  to  interest 
unless  reasonable  diligence  be  used  to  notify  all  persons  con- 
cerned. Except  in  the  case  of  trust  mortgages  made  by  corpora- 
tions the  terms  of  which  require  the  mortgagor  or  the  owner  of  the 
mortgaged  property  to  pay  said  tax  or  deduct  the  same  from  the 
interest  upon  the  mortgage  debt,  any  trust  mortgagee  who  fails  to 
use  the  means  provided  by  this  section  for  the  protection  of  the 
mortgage  security  shall  be  responsible  to  any  obligation  owner 
who  may  be  aggrieved  by  such  failure.  In  the  case  of  trust  mort- 
gages made  by  corporations  the  terms  of  which  require  the  mort- 
gagor or  the  owner  of  the  mortgaged  property  to  pay  the  tax  im- 
posed by  this  article  or  to  deduct  the  same  from  the  interest  upon 
the  mortgage  debt,  the  mortgagor  or  the  owner  of  the  mort- 
gaged property,  as  the  case  may  be,  shall  be  liable  for 
the  tax  and  the  trust  mortgagee  shall  not  be  under 
or  subject  to  any  of  the  obligations  and  liabilities  imposed  by  this 
section,  and  any  taxes  imposed  by  this  article  shall  be  a  lien  upon 
the  mortgaged  property  prior  to  the  lien  of  the  trust  mortgage 
as  well  as  upon  the  trust  mortgage  and  the  debt 


NEW  .YORK  TAX  LAW.  1931 

and  obligation  thereby  secured.  For  the  purpose  of  obtaining 
information  required  for  the  statement  contemplated  in  section 
three  hundred  and  one  or  for  the  appeal  contemplated  in  section 
three  hundred  and  three,  a  trust  mortgagee  shall  be  entitled  to  a 
summons  to  be  issued  by  the  recording  officer  under  his  hand  and 
seal  of  office,  requiring  the  mortgage  debtor  or  obligor  or  the 
owner  of  the  mortgaged  property  or  any  person  supposed  to 
have  knowledge  of  the  facts  to  appear  and  testify  before  the 
recording  officer  at  a  time  to  be  fixed  by  him,  and  any  such  mort- 
gage debtor  or  obligor  or  owner  of  the  mortgaged  property  who, 
being  summoned,  wilfully  fails  to  appear  and  testify,  shall  he 
liable  personally  to  the  trust  mortgagee  for  the  tax  ascertained  to 
be  due  in  respect  of  the  indebtedness  secured  by  such  trust  mort- 
gage. Any  owner  of  a  bond,  note,  debt  or  obligation  secured  by 
a  trust  mortgage,  entitled  in  respect  thereof  to  a  personal  ex- 
emption from  taxation,  who  fails  seasonably  to  furnish  the  evi- 
dence of  facts  establishing  the  right  to  exemption  to  the  trust 
mortgagee  or  to  the  mortgagor  or  the  owner  of  the  mortgaged 
property,  in  the  case  of  trust  mortgages  which  require  the  mort- 
gagor or  the  owner  of  the  mortgaged  property  to  pay  the  tax  or 
to  deduct  the  same  from  the  interest  upon  the  mortgage  debt  shall 
be  deemed  to  have  waived  the  right  to  exemption.  On  receiving 
such  evidence  the  mortgage  trustee  or  the  mortgagor  or  the  owner 
of  the  mortgaged  property,  as  the  case  may  be,  shall  claim  such 
exemption  in  the  mode  provided  in  sections  three  hundred  and 
one  and  three  hundred  and  three ;  and  the  exemption,  when  estab- 
lished, shall  enure  to  the  benefit  of  the  particular  person  entitled 
thereto,  and  not  to  the  benefit  of  other  holders  of  debts  and 
obligations  secured  by  the  mortgage. 

§  303.  Appeals. — The  owner  of  the  mortgage,  the  owner  of 
the  real  estate  upon  which  it  is  a  lien  real  or  apparent,  or  a 
person  beneficially  interested  in  either  the  mortgage  or  real 
estate  may  appeal  in  writing  to  the  state  board  of  tax  com- 
missioners from  the  computation  or  estimate  of  tax  relating  to 
said  mortgage  in  any  annual  list,  at  any  time  after  the  filing  of 
such  list  and  prior  to  the  next  succeeding  first  day  of  October, 
provided  that  at  the  same  time  he  deposits  with  the  recording 
officer,  at  the  office  where  the  mortgage  is  recorded  as  security  an 
amount  equal  to  the  estimated  tax,  such  deposit  to  be  applied 


193m  NEW  YORK  TAX  LAW. 

to  the  payment  of  the  tax  when  finally  ascertained,  and  any  ex- 
cess then  to  be  refunded  to  the  appellant.  Such  appeals  shall 
be  in  duplicate,  and  shall  be  perfected  by  delivering  one  dupli- 
cate, with  a  receipt  by  the  recording  officer  for  the  deposit  afore- 
said indorsed  thereon,  to  the  recording  officer,  and  by  mailing 
the  other  duplicate,  the  same  being  first  indorsed  by  the  record- 
ing officer  with  a  receipt  for  the  deposit,  to  the  state  board  of 
tax  commissioners.  No  deposit  shall  be  required  when  the  sole 
ground  of  an  appeal  shall  be  the  right  to  an  exemption  from  tax- 
ation. An  appellant  claiming  an  exemption  under  the  owner- 
ship-exemption  clause  of  section  two  hundred  and  ninety-three 
must  include  in  a  single  appeal  all  mortgages  of  the  same  list  as 
to  which  the  exemption  is  claimed.  The  recording  officer  must 
enter  the  appeal  and  deposit  in  the  proper  column  of  the  list 
aforesaid,  and  such  entry  shall  be  conclusive  against  the  state 
in  favor  of  bona  fide  assignees  for  value  of  the  mortgage.  Such 
appeals  shall  be  public  records,  open  to  public  inspection  at  all 
reasonable  hours.  They  shall  be  arranged  consecutively,  and  ac- 
cording to  the  serial  numeration  of  items  in  the  list,  in  the  files 
of  the  recording  officer  and  of  the  state  board  of  tax  commis- 
sioners. The  appeals  shall  be,  respectively,  conclusive  evidence 
of  any  fact  stated  therein  in  all  courts  and  proceedings  as 
against  the  appellant,  and  all  persons  claiming  through  or  under 
him.  Each  appeal  must  be  verified  by  the  appellant,  or  by  his  duly 
authorized  attorney  in  fact,  and  it  must  contain  the  grounds  of 
appeal  and  all  facts  relied  on  to  support  such  grounds  distinctly 
and  positively  set  forth.  The  state  board  of  tax  commissioners 
shall  prescribe  the  rules  and  regulations  governing  the  hearing 
and  determination  of  such  appeals  and  shall  sit  at  their  office, 
in  Albany,  on  the  second  Wednesday  of  October  in  each  year, 
and  they  must  sit  on  at  least  one  day  in  the  month  of  October,  in 
each  year,  at  a  time  and  place  to  be  fixed  by  them,  in  each  of  the 
cities,  New  York,  Syracuse,  Rochester  and  Buffalo,  for  the  open 
public  hearing  of  all  such  appeals,  and  they  may  in  their  dis- 
cretion sit  for  such  purpose  at  other  times  and  places  to  be  fixed 
by  them.  Thereafter  they  shall  consider  and  determine  the  ser*- 
eral  appeals  and  ascertain  the  amount  upon  which  the  tax  shall 
be  computed,  as  to  them  shall  seem  lawful  and  proper,  upon  the 
matters  stated  in  said  appeals  respectively,  and  upon  any  other 

8*0  in  original. 


NEW   YORK  TAX  LAW.  193n 

sources  of  information  which  they  deem  relevant  for  a  just 
ascertainment  of  the  facts,  which  determination  shall  be  final 
and  conclusive.  They  shall  certify  their  decisions  from  time  to 
time,  as  they  shall  severally  be  made,  to  the  state  comptroller, 
the  recording  officer  and  to  the  county  treasurer,  or  to  the  city 
chamberlain  of  the  city  of  New  York,  who  shall  thereupon  pay 
over,  under  the  general  provisions  of  this  article,  such  portion 
of  the  deposit  as  shall  have  been  determined  to  be  justly  due  as 
a  tax,  and  shall  refund  to  the  appellant  the  balance  of  the  de- 
posit ;  and  no  interest  shall  be  charged  against  or  allowed  to  said 
appellant.  The  state  board  of  tax  commissioners  may  take  up 
and  dispose  of  an  appeal  upon  the  request  of  the  appellant,  before 
the  public  hearing  day  aforesaid. 

§  304.  Printed  forms. — Forms  of  the  statements,  oaths, 
acknowledgments,  proofs  of  execution,  receipts,  powers  of  at- 
torney and  recording  officer's  indorsements  contemplated  by  sec- 
tion three  hundred  and  one  and  of  the  appeals  contemplated  in 
section  three  hundred  and  three  shall  be  prepared  by  the  state 
board  of  tax  commissioners  and  printed  copies  thereof  shall  be 
furnished  by  recording  officers  to  persons  applying  therefor  with- 
out charge;  and  the  cost  thereof  allowed  as  an  expense  of  said 
recording  officer,  and  said  board  in  its  discretion  may  prepare  and 
require  recording  officers  to  furnish  to  persons  applying  therefor 
printed  forms  of  any  other  papers  without  charge. 

§  305.  Apportionment  by  state  board  of  tax  commissioners. — 
When  the  real  property  covered  by  a  mortgage  is  assessed  in 
more  than  one  county  it  shall  be  the  duty  of  the  state  board  of 
tax  commissioners  to  ascertain  the  assessed  value  of  the  property 
in  each  county  and  to  apportion  the  amount  upon  which  the  tax 
shall  be  paid  to  the  recording  officer  in  each  of  the  said  counties 
upon  the  basis  of  the  relative  assessments.  Where  the  mortgage 
is  a  first  lien  upon  real  property  situate  in  one  tax  district  and 
a  subsequent  lien  upon  real  property  situate  in  another  tax  dis- 
trict it  shall  be  their  duty  to  apportion  the  amount  of  the  tajc 
properly  to  be  credited  .to  said  tax  districts  by  ascertaining  the 
valuation  of  each  parcel  as  appears  from  the  last  preceding 
assessment  roll  of  the  tax  district  in  which  such  parcel  is  located 
after  deducting  therefrom  the  taxable  amount  of  any  prior  lien. 


193o  NEW  YORK  TAX  LAW. 

When  the  real  property  covered  by  a  mortgage  is  located  partly 
within  the  state  and  partly  without  the  state  it  shall  be  the  duty* 
of  the  state  board  of  tax  commissioners  to  determine  what  pro- 
portion shall  be  taxable  under  this  article  by  determining  the 
relative  value  of  the  mortgaged  premises  lying  within  this  state 
as  compared  to  the  total  value  of  the  entire  mortgaged  premises, 
taking  into  consideration  in  so  doing  the  amount  of  all  prior  in- 
cumbrances  upon  such  premises  or  any  portion  thereof.  Where 
the  mortgage  is  a  lien  upon  both  real  and  personal  property  it 
shall  be  the  duty  of  the  state  board  of  tax  commissioners  to 
determine  the  amount  of  property  exempt  under  section  two 
hundred  ninety-three.  The  state  board  of  tax  commissioners 
shall  adopt  rules  to  govern  their  procedure  and  the  manner  of 
taking  evidence  in  these  matters  and  may  require  certified  state- 
ments to  be  furnished  either  by  boards  of  assessors  or  record- 
ing officers  of  the  respective  counties  in  relation  thereto,  and 
immediately  upon  making  their  determination  they  shall  file  a 
certificate  thereof  with  the  recording  officer  of  each  county 
within  which  a  portion  of  the  mortgaged  premises  are*  situated; 
and  a  minute  of  such  determination  shall  be  entered  in  the  re- 
mark column  of  the  annual  list  aforesaid  opposite  to  the  en- 
tries relating  to  the  said  mortgage,  and  whenever  the  tax  upon  a 
mortgage  secured  by  real  estate  assessed  in  two  or  more  counties 
shall  have  been  paid,  as  provided  by  sections  two  hundred  and 
ninety-five  and  two  hundred  and  ninety-six,  to  the  recording 
officer  at  the  recording  office  where  the  mortgage  was  first  offered 
for  record  it  shall  also  be  the  duty  of  the  state  board  of  tax  com- 
missioners to  equitably  apportion  between  the  respective  counties 
the  amount  upon  which  such  tax  is  to  be  computed  and  to  file 
the  certificate  of  their  determination  with  the  recording  officer, 
and  thereupon  said  recording  officer  shall  pay  over  to  the  sev- 
eral county  treasurers  of  the  respective  counties  or  to  the 
chamberlain  of  the  city  of  New  York  the  sums  fixed  by  said  certi- 
ficate of  determination. 

§  306.  Enforcement  of  delinquent  .taxes. —  Every  debt  or  obli- 
gation, and  the  mortgage  security  therefor,  in  respect  of  which 
any  tax  provided  for  in  this  article  other  than  the  regular  annunl 
tax  shall  not  have  been  paid  prior  to  the  first  day  of  December 

*So  in  original. 


NEW  YORK  TAX  LAW.  193p 

after  it  has  become  due  and  payable,  or  in  respect  of  which  any 
regular  annual  tax  shall  not  have  been  paid  prior  to  the  first 
Monday  of  January  following  the  estimate  of  such  tax  made  by 
the  recording  officer  in  manner  aforesaid,  shall,  unless  an  appeal 
shall  have  been  duly  taken,  and  perfected  be  deemed  delinquent, 
and  shall  be  liable  to  seizure  and  sequestration  and  sale.  And 
thereafter  no  payment  made  upon  such  mortgage  debt  shall  be 
valid  as  against  the  lien  of  the  tax;  and  the  owner  of 
the  mortgaged  premises,  or  a  person  liable  upon  the 
mortgage,  debt  or  contract,  may  pay  such  tax  together  with 
any  penalty  which  shall  have  accrued,  and  the  amount  so  paid 
sln'.ll  be  credited  as  a  valid  payment  upon  the  amount  then  owing 
upon  such  mortgage.  It  shall  thereupon  be  the  duty  of  the  re- 
cording officer  of  the  county  where  the  same  is  payable  to  lile 
with  the  county  treasurer  of  that  county  and  in  the  counties?  of 
New  York,  Kings,  Queens  and  Richmond  with  the  chamberlain 
of  the  city  of  New  Y'ork,  a  certificate  containing  a  copy  of  the 
mortgage  and  all  the  assignments  thereof  if  the  same  ar?  matters 
of  record  in  his  office,  and,  if  not,  such  facts  in  relation  thereto 
as  may  be  known  to  him,  together  with  a  statement  of  the  amount 
of  principal  indebtedness  unpaid  at  the  time  when  the  tax 
thereon  was  computed,  as  shown  by  the  records  of  his  office,  and 
the  amount  of  tax  thereon  due  and  unpaid.  And  it  shall  be  the 
duty  of  the  county  treasurer  or  the  chamberlain  of  the  city  of 
New  York  to  advertise  once  a  week  for  six  weeks  the  delinquent 
debt  and  mortgage  security  therefor,  for  sale,  at  public  auction 
to  the  highest  bidder,  in  a  newspaper  published  in  the  county 
where  the  tax  is  payable,  but  if  no  newspaper  be  published  therein 
then  in  a  newspaper  of  general  circulation  therein,  by  notice  des- 
cribing briefly  such  delinquent  debt  and  mortgage  security  there- 
for and  reciting  that  the  tax  was  returned  and  remains  unpaid, 
and  stating  that  at  a  time  and  place  to  be  specified  in  the  notice 
the  delinquent  debt  and  mortgage  security  therefor  and  all 
evidences  thereof,  and  the  interests  of  all  persons  therein,  direct 
or  remote,  will  be  exposed  for  sale  at  public  auction  and  sold  to 
the  highest  bidder.  At  the  time  and  place  to  be  specified  in  said 
notice  for  such  sale  the  county  treasurer,  or  city  chamberlain  of  the 
city  of  New  York  shall  offer  the  said  delinquent  debt,  the  mortgage 
25c 


193q  NEW  YORK  TAX  LAW. 

security  therefor,  and  all  evidences  thereof,  and  the  interests  of 
all  persons  therein,  direct  or  remote  for  sale,  and  sell  the  same  by 
public  auction  to  the  highest  bidder,  and  shall  execute  under 
his  hand  and  seal  and  deliver  to  such  purchaser  an  assignment 
thereof,  which  assignment  shall  briefly  describe  the  interest  sold 
and  the  instrument  by  which  the  interest  is  created,  and  the 
liber  and  page  and  date  of  record  thereof.  And  unless  within 
six  months  from  the  date  of  such  assignment  any  interested 
party  shall  tender  to  said  county  treasurer  or  city  chamberlain 
for  the  use  of  the  purchaser  the  amount  of  money  paid  by  such 
purchaser  at  such  sale  together  with  interest  thereon  at  the  rate 
of  one  per  centum  a  month  to  the  date  of  tender  the  purchaser 
at  such  sale  shall  be  vested  with  the  absolute  and  beneficial 
ownership  of  the  property  sold,  and  may  have  all  remedies  at 
law  or  in  equity  for  the  enforcement  of  his  rights  as  such  owner. 
Said  county  treasurer  or  the  chamberlain  of  the  city  of  New 
York  shall  make  a  proper  record  of  the  amount  of  any  moneys 
received  by  him  for  the  benefit  of  the  purchaser  on  such  sale,  and 
shall  cancel  the  record  of  such  sale  in  his  office,  and  file  with 
the  recording  officer  a  certificate  stating  the  fact  of  such  re- 
demption. Said  recording  officer  shall  thereupon  enter  a  minute 
of  such  redemption  in  the  remark  column  of  the  annual  list 
aforesaid  opposite  to  the  entries  relating  to  the  said  mortgage. 
Such  purchaser  or  his  legal  representative  shall  be  entitled  to 
receive  the  money  so  deposited  for  his  benefit  from  said 
county  treasurer  on  production  of  the  assignment  there- 
fore* executed  and  delivered  to  said  purchaser  bv  said 
county  treasurer  or  the  chamberlain  of  the  city  of  New  York. 
From  the  moneys  to  be  received  at  such  sale,  said  officer  shall 
pay  the  tax,  fees,  interest  and  expenses  which  shall  have  been 
incurred  by  him  in  making  the  sale,  the  remainder  or  surplus 
thereof  shall  be  held  by  him  for  whom  it  may  concern,  and  it  may 
be  recovered  by  any  or  all  persons  entitled  thereto  in  the  same 
manner,  upon  the  same  proofs,  and  by  like  procedure,  as  if  such 
surplus  had  resulted  and  been  paid  to  the  county  treasurer  upon 
a  sale  in  foreclosure  of  the  interests  sold  as  aforesaid  in  an 
action  in  the  supreme  court  of  the  state  of  New  York.  Upon 
the  completion  of  the  publication  of  the  notice  of  sale,  the 

"So  in  original;   should  be  '  therefor." 


NEW    YOKK   TAX   LAW.  193r 

seizure  of  the  mortgage  and  of  all  debts  and  obligations  secured 
thereby  shall  be  deemed  fully  consummated  so  as  to  confer  upon 
said  officer  full  jurisdiction  to  sell  and  transfer  the  same,  and 
in  no  ease  shall  the  manucaption  of  any  indenture  bond  or 
paper  writing  or  any  notice  to  the  mortgage  owner  other 
than  the  publication  of  the  notice  of  sale  aforesaid  be 
deemed  essential  to  the  valid  sale  and  assignment  thereof. 
It  shall  be  lawful  for  the  county  treasurer  or  the  chamberlain 
of  the  city  of  New  York  aforesaid  at  any  sale  conducted  under 
thH  article  to  become  the  purchaser  and  the  assignment  shall 
thereupon  be  made  to  the  county  or  to  the  city  of  Now  York  in 
the  form  and  manner  prescribed  for  individuals.  All  such  pur- 
chases shall  be  subject  to  the  same  rights  of  redemption  and  the 
procedure  thereafter  shall  be  the  same  as  in  the  case  of  purchases 
by  individuals. 

§  307.  Payment  over  and  distribution  of  taxes. — Upon  the  first 
day  of  each  month  the  recording  officer  of  each  county  shall 
pay  over  toi  the  county  treasurer  of  said  county,  and  in  the 
counties  of  New  Yrork,  Kings,  Queens  and  Richmond  to  the 
chamberlain  of  the  city  of  New  York  all  moneys  received  during 
the  preceding  month  upon  account  of  taxes  paid  to  him  as 
herein  described,  after  deducting  the  necessary  expenses  of  his 
office  as  provided  in  section  three  hundred  and  eleven,  except 
taxes  paid  upon  a  mortgage  which  under  the  provisions'  of  section 
three  hundred  and  five  is  to  be  apportioned  by  the  state  board  of 
tax  commissioners  between  several  counties,  and  except  moneys 
paid  into  his  hands  as  security  upon  appeal,  which  taxes  and 
money  shall  be  paid  over  by  him  as  provided  by  the 
determination  of  said  state  board  of  tax  commissioners 
within  five  days  after  the  filing  of  said  determination 
in  his  office.  The  county  treasurer  of  each  county  and  in  the 
counties  of  New  York,  Kings,  Queens  and  Richmond  the  city 
chamberlain  of  the  city  of  New  York  shall  on  the  first  day  of 
January,  nineteen  hundred  and  six,  and  quarterly  thereafter, 
after  having  deducted  the  necessary  expenses  of  his  office  pro- 
vided in  section  three  hundred  and  eleven,  and  the  amount 
of  any  deposit  made  under  the  provisions  of  section 
three  hundred  and  three,  where  the  appeal  remains  un- 


193s  NEW  YORK  TAX  LAW. 

determined,  transmit  one-half  of  this  net  amount  col- 
lected under  the  provisions  of  this  article  to  the  state 
treasurer  and  shall  receive  from  the  state  treasurer  a  receipt 
therefor  countersigned  by  the  comptroller.  And  the  remaining 
portion  thereof  in  the  counties  of  New  York,  Kings,  Queens 
and  Richmond  shall  be  paid  into  the  general  fund  of 
the  city  of  New  York  and  be  applied  to  the  reduction  of  taxation, 
and  in  the  other  counties  of  the  state  the  remaining  portion 
shall  be  held  by  the  respective  county  treasurers  subject  to 
the  order  of  the  board  of  supervisors  as  hereinafter  provided. 
Prior  to  the  first  day  of  December  in  each  year  the  county 
clerk  shall  cause  to  be  prepared  a  list  containing  a  description 
of  all  mortgages  upon  which  taxes  have  been  paid  by  a 
reference  to  the  date  of  ea^ch  mortgage,  the  name  of  the  mort- 
gagor and  mortgagee,  the  amount  of  the  principal  debt  upon 
which  the  tax  was  paid  together  with  the  book  and  page  where 
said  mortgage  is  recorded,  together  with  the  town,  city  or  village 
in  which  the  mortgaged  premises  are  assessed,  and  if  assessed  in 
two  or  more  tax  districts  the  amount  apportioned  to  each  tax 
district  by  the  state  board  of  tax  commissioners,  and  shall  file 
the  statement  in  his  office  and  shall  furnish  a  copy  thereof  to 
the  clerk  of  the  board  of  supervisors,  and  another  copy  thereof 
to  the  county  treasurer.  The  board  of  supervisors  of  the  several 
counties  shall,  on  or  before  the  fifteenth  day  of  December  in  each 
year,  ascertain  from  the  statement  filed  with  their  clerk  by  the 
county  clerk  the  location  of  the  mortgaged  property  with  respect 
to  the  several  tax  districts  and  the  .amount  of  tax  properly  to  be 
credited  to  each  town,  city  and  village  and  of  the  sum  so 
credited  to  each  town  which  does  not  contain  within  its  boun- 
daries an  incorporated  village  or  portion  thereof  and  to  each 
city  other  than  the  city  of  New  York,  one-half  thereof  shall  be 
applicable  to  the  payment  of  school  taxes  and  one-half  thereof 
shall  be  applicable  to  the  payment  of  state,  county  and  city,  or 
town  expenses;  where  the  town  contains  within  its  limits  a  city, 
incorporated  village,  or  portion  thereof,  the  supervisor  shall  ap- 
portion to  the  city,  village  or  villages  so  much  of  the  share  credited 
to  the  said  town  as  the  assessed  value  of  said  city,  village  or  por- 
tion thereof  bears  to  twice  the  total  assessed  valuation  of  the  town, 
and  one-half  of  the  remaining  balance  shall  be  applicable  to  the 


NEW  YORK  TAX  LAW.  193t 

payment  of  state,  county  and  town  taxes,  and  one-half  to  the 
payment  of  school  taxes.  The  board  of  supervisors  of  each 
county,  on  or  before  the  first  day  of  December  each  year  shall 
determine  the  respective  sums  applicable  hereunder  to  each  of 
the  foregoing  purposes  and  shall  issue  their  warrant  for  the  pay- 
ment to  the  city  or  town  collector  of  the  amount  payable  to  said 
city  or  town,  and  their  warrant  for  the  payment  to  the  village 
treasurer  of  the  sum  of  money  to  which  the  village  shall  be 
entitled,  and  for  the  payment  to  the  city  official  having  authority 
to  receive  the  other  moneys  raised  by  tax  for  school  purposes  in 
said  municipality,  and  to  the  supervisor  of  each  town  of  the 
amount  to  which  the  town  is  entitled  for  the  payment  of  school 
taxes;  and  it  shall  be  the  duty  of  said  supervisor  of  a  town 
to  apportion  the  sum  so  paid  to  him  for  school  purposes  be- 
tween the  several  school  districts  upon  the  basis  of  the  aggre- 
gate days'  attendance  as  appears  from  the  statement  filed  with 
him  by  the  school  commissioners  in  March  of  each  year  and  shall 
notify  the  trustee  or  trustees  of  said  school  district  of 
the  amount  standing  to  the  district's  credit  in  his  hands, 
which  sum  shall  be  deducted  from  the  next  annual 
school  levy  of  said  district  and  shall  be  paid  by  the 
supervisor  to  the  collector  of  the  school  district  as 
soon  as  the  said  collector  shall  have  received  his  warrant  for  the 
collection  of  the  next  annual  tax. 

§  308.  Papers  not  to  be  recorded. — After  July  first  nine- 
teen hundred  and  five,  no  recording  officer  shall  record  or  accept 
for  record  any  satisfaction  piece,  release,  certificate  or  other  paper 
pertaining  to  any  mortgage  recorded  after  that  date,  other 
than  an  assignment,  the  statement  referred  to  in  section  three 
hundred  and  one,  a  paper  issuing  from  a  court,  or  from  the  state 
board  of  tax  commissioners,  or  from  the  state  comptroller,  or  iii 
any  proceeding  to  enforce  the  payment  of  the  tax  imposed  by  this 
article  until  all  taxes  imposed  by  this  article  which  shall  have  ac- 
crued with  respect  to  such  mortgage  shall  have  been  first  paid. 
But  the  recording  of  any  mortgage,  release,  certificate,  or  other 
paper,  or  the  filing  of  any  satisfaction  piece  pertaining  to  any 
mortgage  by  said  recording  officer,  shall  be  conclusive  in  favor  of 
any  innocent  purchaser  for  value  of  any  interest  in  the  land  cov- 


193u  NEW  YORK  TAX  LAW. 

ered  by  said  mortgage,  and  any  such  innocent  purchaser  for  value 
shall  be  entitled  to  rely  upon  such  record  or  filing  as  evidence  that 
all  such  taxes  have  been  paid.  Any  mortgagor  or  person  claiming 
under  him  may  pay  the  taxes  imposed  by  this  article  and  which 
accrued  prior  to  payment  of  the  mortgage*  in  order  to  obtain  the 
recording  of  a  satisfaction  piece  or  release,  and  shall  have  a  cause 
of  action  to  recover  the  amount  of  taxes  so  paid,  with  interest  at 
the  rate  of  ten  per  centum  per  annum,  against  the  owner  of  the 
mortgage  at  the  time  of  satisfaction  or  release,  and  any  court  be- 
fore whom  any  such  cause  of  action  shall  be  brought  shall  allow 
him,  by  way  of  additional  costs,  reasonable  counsel  and  attor- 
ney's fees  to  cover  the  entire  litigation  in  all  courts.  The  produc- 
tion of  a  receipt  for  any  tax  imposed  by  this  article  shall  be  sat- 
isfactory proof  of  payment. 

§  309.  No  foreclosure  until  taxes  paid. — After  nine  o'clock  ante 
meridian  on  the  first  day  of  July  in  the  year  nineteen  hundred  and 
five;  no  final  order  or  decree  shall  be  made  or  entered  by  any 
judge  or  court  in  any  case  based  upon  a  mortgage  of  real  estate 
located  within  this  state,  given,  or  executed  subsequent  to 
July  first  nineteen  hundred  and  five,  or  upon  any  debt  or  obliga- 
tion secured  by  such  a  mortgage,  until  the  court  or  judge  shall 
first  have  been  satisfied  that  all  taxes  and  the  interest  thereupon 
in  respect  of  such  mortgage  debt  or  obligation  have  been  paid,  ex- 
cept in  an  action  or  proceeding  to  enforce  the  payment  of  the  taxes 
imposed  by  this  article.  Any  contract  or  agreement  in  respect  to 
any  mortgage,  obligation  or  deed  of  trust,  other  than  mortgage 
obligations  and  deeds  of  trust  executed  by  corporations,  by  which 
the  mortgagor  shall  agree  or  be  bound  to  pay  the  tax  or  any  part 
thereof  imposed  by  this  article,  shall  be  usurious  and  void,  and 
no  judgment  shall  be  obtained  in  any  court  of  this  state  upon 
any  obligation  or  mortgage  subject  to  the  tax  imposed  by  this 
article  when  it  shall  be  made  to  appear  that  there  has  at  any 
time  been  any  agreement  that  the  mortgagor  should  pay  such  tax 
or  any  part  thereof,  or  that  the  mortgagor  has  made  any  payment 
in  pursuance  of  any  such  agreement. 

§  310.  Restriction  as  to  provisional  remedies. — No  action  shall 
be  brought  nor  shall  any  proceeding  be  instituted  in  any  court  of 
this  state  in  respect  to  the  making  of  any  assessment,  the  col- 


NEW  YORK  TAX  LAW.  193v 

lection  of  any  tax,  the  recording  of  any  mortgage  or  other  paper 
or  the  making  or  filing  of  any  list  referred  to  in  this  article,  or  in 
respect  to  the  performance  of  any  act  herein  required  of  any 
official,  until  after  a  review  or  decision  by  the  state  board  of  tax 
commissioners  in  respect  thereto  as  in  this  article  provided. 
Nothing  in  this  article  shall  be  construed  as  impairing  the  li- 
ability of  any  officer  to  any  person  aggrieved  for  damages  arising 
out  of  any  illegal  or  fraudulent  act  or  neglect  on  the  part  of 
such  officer. 

§  311.  Expenses  of  officers. — Recording  officers  and  county 
treasurers  and  the  chamberlain  of  the  city  of 'New  York,  shall 
severally  be  entitled  to  receive,  all  their  necessary  expenses  for  the 
purposes  of  this  act,  including  printing,  advertising,  costs  of  lists, 
hire  of  clerks  and  assistants,  being  first  approved  and  allowed  by 
the  state  board  of  tax  commissioners,  which  shall  be  retained  by 
them  out  of  the  moneys  coming  into  their  hands. 
Recording  officers  and  their  deputies  shall  administer 
gratuitously  any  oath  required  by  this  statute.  Within  ten 
days  after  this  act  takes  effect,  it  shall  be  the  duty  of  each 
recording  officer  to  submit  to  the  state  board  of  tax  commissioners 
a  form  of  the  list  aforesaid  adapted  to  the  usages  of  his  office, 
together  with  an  estimate  of  the  cost  of  preparing  and  securely 
binding  the  same  in  convenient  volumes,  and  together  with  an 
estimate  of  the  probable  number  of  mortgages  to  be  entered 
therein  the  first  year,  and  the  expense  per  mortgage  of  making 
such  entries,  and  upon  approval  of  the  form,  as  it  was  proposed 
or  as  it  may  be  corrected,  by  the  state  board,  said  recording 
officer  shall  forthwith  obtain  the  necessary  lists  for  the  first 
year,  so  that  the  work  of  preparing  the  same  for  certification  at 
the  time  fixed  in  this  article  may  not  be  delayed. 

§  312.  Supervisory  power  of  state  board  of  tax  commissioners 
and  state  comptroller. — The  state  board  of  tax  commissioners 
shall  have  general  supervisory  power  over  all  recording  officers  in 
respect  of  the  duties  imposed  by  this  article  and  they  may  make 
such  rules  and  regulations  for  the  government  of  recording 
officers  in  respect  to  the  matters  provided  for  in  this  article  as 
they  may  deem  proper,  provided  that  such  rules  and  regulations 
shall  not  be  inconsistent  with  this  or  any  other  statute.  They 


193w  NEW  YORK  TAX  LAW. 

shall  see  that  recording  officers  cause  the  lists  aforesaid  to 
be  seasonably  prepared  and  securely  bound,  and  they  may  pre- 
scribe the  forms  of  advertisements,  receipts,  appeals  and  other 
papers  and  records  required  by  this  statute.  The  state  comp- 
troller shall  have  general  supervisory  power  over  all  county  treas- 
urers and  the  chamberlain  of  the  city  of  New  York  in  respect 
to  the  duties  imposed  upon  them  by  this  article,  and  may  make 
such  rules  and  regulations,  not  inconsistent  with  this  or  any 
other  statute,  for  the  government  of  said  county  treasurers  and 
chamberlain  as  he  deems  necessary  and  appropriate  to  secure  a 
due  accounting  for  all  taxes  and  moneys  collected  or 
received  pursuant  to  any  provision  of  this  article;  and  may 
be  represented  by  counsel  before  the  state  board  of  tax  com- 
missioners upon  any  appeal  from  the  determination  of  the 
original  recording  officer.  All  recording  officers  and  county 
treasurers,  and  the  chamberlain  of  the  city  of  New  York,  shall 
furnish  such  bond,  conditioned  for  the  faithful  and  diligent 
discharge  of  the  duties  required  of  them  respectively  by  this 
article,  to  the  people  of  the  state,  within  such'  time,  with  such 
sureties  and  in  such  penal  amount,  not  exceeding  twenty-five 
thousand  dollars,  as  the  state  comptroller  may  prescribe. 

§  313.  Advance  payments  of  taxes.  Any  person  may  at  his 
option  at  any  time  present  to  any  county  treasurer  or  to  the 
chamberlain  of  the  city  of  New  York,  triplicate  statements  in 
a  form  to  be  prescribed  by  the  state  board  of  tax  commissioners, 
containing  a  specific  and  identifying  description  of  any  serial 
bond  or  bonds  secured  by  mortgage  heretofore  or  hereafter  exe- 
cuted by  any  corporation  and  at  the  same  time  pay  to  the  county 
treasurer  or  chamberlain  of  the  city  of  New  York  a  tax 
npon  the  bond  or  bonds  so  described  at  the  rate  per  year  of  five 
mills  on  the  dollar  of  the  principal  or  par  of  said  bond  or 
bonds  for  as  many  years  not  less  than  three  commencing  on 
the  following  first  day  of  July  as  may  be  desired.  A  discount 
for  the  present  payment  at  the  rate  of  five  per  centum 
shall  be  allowed.  The  treasurer  or  chamberlain  shall 
certify  upon  each  triplicate  statement  in  a  form  to  be  prescribed 
by  the  state  board  of  tax  commissioners  the  date  and  amount  of 
the  payment  and  the  years  covered  thereby  and  shall  deliver 
one  triplicate  to  the  person  making  the  payment,  cause  another 


NEW  YORK  TAX  LAW.  193x 

to  be  filed  in  the  state  comptroller's  office,  and  file  the  third  in 
an  orderly  way  in  his  own  office.  Thereafter,  during  the  years 
covered  by  the  payment,  such  bond  or  bonds  and  the  obligations 
or  indebtedness  represented-  thereby,  shall  be  exempt  from  all 
other  taxation,  in  the  manner  and  to  the  extent  only  as  provided 
in  section  two  hundred  and  ninety-two  of  this  article.  Executors 
and  trustees,  unless  expressly  prohibited  by  the  will  or  other  in- 
strument creating  the  trust,  shall  be  deemed  to  be  authorized  to 
avail  themselves  of  this  option,  for  the  benefit  of  the  beneficiaries 
of  the  estates  or  trusts  which  they  represent. 

§  314.  Optional  payment  on  prior  mortgages. — Any  person  who 
is  the  owner  of  a  mortgage  heretofore  executed,  and  subject  to 
taxation  under  sections  one  to  ninety-four,  inclusive,  of 
this  act,  may  at  his  option  at  any  time  present  to  the  recording 
officer  of  any  county  where  said  mortgage  is  recorded  a 
triplicate  statement,  in  a  form  to  be  prescribed  by  the 
state  board  of  tax  commissioners,  specifying  the  date  of  the 
mortgage,  the  date  of  record,  the  property  covered,  and  the 
amount  secured  by  said  mortgage ;  one  of  which  statements  shall 
be  filed  in  the  office  of  said  recording  officer;  one  of  said  statements 
with  a  copy  of  the  indorsement  of  filing  shall  be  delivered  to  the 
owner  of  the  mortgage,  and  the  other  shall  be  filed  with  the  state 
board  of  tax  commissioners.  And  thereafter  said  debt  and  obliga- 
tion for  the  payment  of  money  secured  by  said  mortgage,  together 
with  the  mortgage  and  the  property  upon  which  the 
lien  thereof  rests,  shall  be  subject  to  all  the  provis- 
ions of  this  article  with  the  same  force  and  effect 
as  if  the  said  mortgage  had  been  made,  executed,  de- 
livered and  recorded  at  a  date  subsequent  to  the  enactment 
of  this  article,  and  shall  thereafter  be  taxed  under  the  provisions 
of  this  article  and  shall  be  entitled  to  the  exemption  contained 
in  section  two  hundred  and  ninety-two.  No  mortgage  which 
shall  be  taxable  under  the  provisions  of  this  act  shall  be  assessed 
for  taxes  in  this  state,  after  the  passage  of  this  act,  except  in 
the  manner  and  at  the  time  provided  in  this  article,  but  this 
article  shall  not  affect  any  tax  levied  or  any  assessment  wholly 
completed  at  or  prior-  to  its  passage. 

25d 


193y  NEW  YORK  TAX  LAW. 

ARTICLE  XV. 

(New  article  added  by  chap.  241  of   1905.     In  effect  April  19,  1905.) 
TAX    ON    TRANSFERS   OF    STOCK. 

Section  315.  Amount  of  tax. 

316.  Stamps   how   prepared  and   sold. 

317.  Penalty  for  failure  to  pay  tax. 

318.  Cancelling  stamps;   penalty  for  failure. 

319.  Contracts  for  dies;   expenses  how  paid. 

320.  Illegal  use  of  stamps;  penalty. 

321.  Power  of  state  comptroller. 

322.  Civil  penalty;   how  recovered. 

323.  Effect  of  failure  to  pay  tax. 

324.  Application  of  taxes. 

§  315.  Amount  of  tax. — There  is  hereby  imposed  and  there  shall 
immediately  accrue  and  be  collected  a  tax  as  herein  provided,  on 
all  sales,  or  agreements  to  sell,  or  memoranda  of  sales  or  deliveries 
or  transfers  of  shares  or  certificates  of  stock  in  any  domestic 
or  foreign  association,  company  or  corporation,  made  after  the 
first  day  of  June  nineteen  hundred  and  five,  whether  made  upon 
or  shown  by  the  books  of  the  association,  company  or  corporation, 
or  by  any  assignment  in  blank,  or  by  any  delivery,  or  by  any  paper 
or  agreement  or  memorandum  or  other  evidence  of  transfer  or  sale 
whether  entitling  the  holder  in  any  manner  to  the  benefit  of 
such  stock,  or  to  secure  the  future  payment  of  money  or  the  future 
transfer  of  any  stock,  pn  each  hundred  dollars  of  face  value  or 
fraction  thereof,  two  cents.  It  is  not  intended  by  this  act  to 
impose  a  tax  upon  an  agreement  evidencing  the  deposit  of  stock 
certificates  as  collateral  security  for  money  loaned  thereon  which 
stock  certificates  are  not  actually  sold,  nor  upon  such  stock 
certificates  so  deposited.  The  payment  of  such  tax  shall  be 
denoted  by  an  adhesive  stamp  or  stamps  affixed  as  follows:  In 
case  of  sale  where  the  evidence  of  transfer  is  shown  only  by 
the  books  of  the  company  the  stamp  shall  be  placed  upon  such 
books;  and  where  the  change  of  ownership  is  by  transfer  cer- 
tificate the  stamp  shall  be  placed  upon  the  certificate;  and  in 
cases  of  an  agreement  to  sell  or  where  the  transfer  is  by  delivery 
of  the  certificate  assigned  in  blank  there  shall  be  made  and 
delivered  by  the  seller  to  the  buyer  a  bill  or  memorandum  of 
such  sale  to  which  the  stamp  provided  for  by  this  article  shall 


NEW  YORK  TAX  LAW.  193z 

be  affixed;  and  every  bill  or  memorandum  of  sale  or  agreement 
to  sell  before  mentioned  shall  show  the  date  thereof,  the  name 
of  the  seller,  the  amount  of  the  sale,  and  the  matter  or  thing  to 
which  it  refers,  and  no  further  tax  is  hereby  imposed  upon  the 
delivery  of  the  certificate  of  stock,  or  upon  the  actual  issue  of 
a  new  certificate  when  the  original  certificate  of  stock  is  accom- 
panied by  the  duly  stamped  memorandum  of  sale. 

§  316.  Stamps  how  prepared  and  sold. — Adhesive  stamps  for  the 
purpose  of  paying  the  state  tax  provided  for  by  this  article  shall 
be  prepared  by  the  state  comptroller,  in  such  form,  and  of  such 
denominations  and  in  such  quantities  as  he  may  from  time  to 
time  prescribe,  and  shall  be  sold  by  him  to  the  person  or  persons 
desiring  to  purchase  the  same;  he  shall  make  provision  for  the 
sale  of  such  stamps  in  such  places  and  at  such  times  as  in  his 
judgment  he  may  deem  necessary. 

§  317.  Penalty  for  failure  to  pay  tax. — Any  person  or  persons 
who  shall  make  any  sale,  without  paying  the  tax  by  this  article 
imposed  or  who  shall  in  pursuance  of  any  sale,  deliver  any  stock, 
or  evidence  of  the  sale  of  any  stock  or  bill  or  memorandum  thereof, 
without  having  the  stamps  provided  for  in  this  article  affixed 
thereto,  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  con- 
viction thereof  shall  pay  a  fine  of  not  less  than  five  hundred 
nor  more  than  one  thousand  dollars,  or  be  imprisoned  not  more 
than  six  months,  or  by  both  such  fine  and  imprisonment  at  the 
discretion  of  the  court. 

§  318.  Canceling  stamps;  penalty  for  failure. — In  every  case 
where  an  adhesive  stamp  shall  be  used  to  denote  the  payment  of 
the  state  tax  provided  by  this  article  the  person  using  or  affixing 
the  same  shall  write  or  stamp  thereupon  the  initials  of  his  name 
and  the  date  upon  which  the  same  shall  be  attached  or  used,  and 
shall  cut  or  perforate  the  stamp  in  a  substantial  manner,  so  that 
such  stamp  cannot  be  ag-ain  used ;  and  if  any  person  fraudulently 
makes  use  of  an  adhesive  stamp  to  denote  the  state  tax  imposed 
by  this  article,  without  so  effectually  canceling  and  obliterating 
such  stamp  such  person  shall  be  deemed  guilty  of  a  misdemeanor, 
and  upon  conviction  thereof  shall  pay  a  fine  of  not  less  than  two 
hundred  nor  more  than  five  hundred  dollars  or  be  imprisoned 


193aa  NEW  YORK  TAX  LAW. 

for  not  less  than  six  months,  or  both,  at  the  discretion  of  the 
court. 

§  319.  Contracts  for  dies;  expenses  how  paid. — The  state 
comptroller  is  hereby  directed  to  make,  enter  into  and  execute 
for  and  in  behalf  of  the  state  such  contract  or  contracts  for  dies, 
plates  and  printing  necessary  for  the  manufacture  of  the  stamps 
provided  for  by  this  article,  and  provide  such  stationery  and 
clerk  hire  together  with  such  books  and  blanks  as  in  his  dis- 
cretion may  be  necessary  for  putting  into  operation  the  pro- 
visions of  this  article;  he  shall  be  the  custodian  of  all  stamps, 
dies,  plates  or  other  material  or  thing  furnished  by  him  and  used 
in  the  manufacture  of  such  state  tax  stamps,  and  all  expenses 
incurred  by  him  and  under  his  direction  in  carrying  out  the  pro- 
visions of  this  article  shall  be  paid  to  him  by  the  state  treasurer 
from  any  moneys  appropriated  for  such  purpose. 

§  320.  Illegal  use  of  stamps;  penalty. — Any  person  who  shall 
wilfully  remove  or  cause  to  be  removed,  alter  or  cause  to  be 
altered  the  canceling  or  defacing  marks  of  any  adhesive  stamp 
provided  for  by  this  article  with  intent  to  use  the  same,  or  to 
cause  the  use  of  the  same  after  it  shall  have  been  once  used,  or 
shall  knowingly  or  wilfully  sell  or  buy  any  washed  or  restored 
stamp,  or  offer  the  same  for  sale,  or  give  or  expose  the  same  to 
any  person  for  use,  or  knowingly  use  the  same  or  prepare  the 
same  with  intent  for  the  further  use  thereof;  or  shall  wilfully 
use  any  counterfeit  stamp  or  any  forged  stamp  with  intent  to 
defraud  the  state  of  New  York,  shall  be  guilty  of  a  misdemeanor 
and  on  conviction  thereof  shall  be  liable  to  a  fine  of  not  less 
than  five  hundred  nor  more  than  one  thousand  dollars,  or  be  im- 
prisoned for  not  more  than  six  months,  or  by  both  such  fine  and 
imprisonment,  at  the  discretion  of  the  court. 

§  321.  Power  of  state  comptroller. — The  state  comptroller  may 
at  any  time  after  transfers  of  stock  which  by  the  provisions  of 
this  article  are  subject  to  a  state  stamp  tax,  inquire  into  and 
ascertain  whether  the  tax  imposed  by  the  provisions  of  this  article 
lias  been  paid.  For  the  purpose  of  ascertaining  such  fact  the 


NEW  YORK  TAX  LAW.  193bb 

comptroller  shall  have  the  right  and  it  shall  be  his  duty  to 
examine  the  books  and  papers  of  any  person,  firm,  company,  asso- 
ciation or  corporation.  If  from  such  examination  the  comptroller 
ascertains  that  the  tax  provided  for  in  this  article  has  not 
been  paid  he  shall  bring  an  action  in  any  court  of  competent 
jurisdiction  for  the  recovery  of  such  tax  and  for  any  penalty 
incurred  by  any  person  under  the  provisions  of  this  article. 

§  322.  Civil  penalty;  how  recovered. — Any  person  who  shall 
violate  the  provisions  of  this  article  shall  in  addition  to  the 
penalties  herein  provided  forfeit  to  the  people  of  the  state  a  civil 
penalty  of  five  hundred  dollars  for  each  violation.  The  statfe 
comptroller  shall  bring  an  action  in  his  name  as  such  comp- 
troller in  any  court  of  competent  jurisdiction  for  the  recovery 
of  any  civil  penalty  and  all  moneys  collected  by  him  shall  be  paid 
into  the  state  treasury. 

§  323.  Effect  of  failure  to  pay  tax. — Xo  transfer  of  stock 
made  after  June  first,  nineteen  hundred  and  five,  on  which  a  tax 
is  imposed  by  this  article,  and  which  tax  is  not  paid,  at  the  time 
of  such  transfer  shall  be  made  the  basis  of  any  action  or  legal 
proceedings,  nor  shall  proof  thereof  be  offered  or  received  in  evi- 
dence in  any  court  in  this  state. 

§  324.  Application  of  taxes. — The  taxes  imposed  under  this 
article  and  the  revenues  thereof  shall  be  paid  by  the  state  comp- 
troller into  the  state  treasury  and  be  applicable  to  the  general 
fund,  and  to  the  payment  of  all  claims  and  demands  which  are  a 
lawful  charge  thereon. 

SCHEDULE  OF  LAWS  EEPEALED. 

Revised  Statutes.  Sections. 

Part  I,  ch.  13... .....  :.,.:.,...:.(.[.i.J.!.:.,.:.;.(.,.>.;.,. .:  All,  except   §    7    of 

tit.  VI. 
Part  III,  ch.  8,  tit.  XVII .  .  .:.  . . .  ;§§  28,  29,  30. 

Laws  of  Chapter.  Section. 

1835 ,. ....,.-.. ...  11 All. 

1836 461 ...  All. 

1841 341 All. 

1842 ... 154 All. 

1842 318 All. 

25 


194  NEW  YOEK  TAX  LAW. 


LAWS  OF-^ 

Chapter. 

Sectlom. 

1845  ^. 

.........  180......  :r.',:... 

.-..  29,  30,  31, 

1846  

327  

.  .  All. 

1847  

....,  455  

..  16. 

1847  

482  ... 

..  All. 

1849  

.,  180  ........... 

..  AIL 

1851  

176  ...  

..  AIL 

1851  

371  

..  AIL 

1852  

46  ... 

..  All. 

1852  

.........  282  

..  All. 

1853  

69  

.  .  All. 

1853..  

,..,  406  

..  AIL 

1853  

469  

..  All. 

1854  

.,  893  

..  All. 

1855  

37..  

.  .  All. 

1855  

83  

...  All. 

1855  

,....,  327  

..  All. 

1855  

.....  427  ...  

.  .  All. 

1856  

.,„  183  

.  .  All. 

1857  

....   7  

..  All. 

1857  

456  

..  AIL 

1857  

536.....  

.  .  All. 

1857  

585  ... 

.  .  All. 

1858  

110  

.  .  All. 

1858....'  

357  

.  .  All. 

1859  

312..  

.  .  All. 

1860...  

.,  209  

.  .  All. 

1862  

194  

.  .  All. 

1862  

...  285  

..  1. 

1865  

453  

.  .  All. 

1866  

136  

.  .  All. 

1866  

528  

..  All. 

1866  

820  

.  .  All. 

1867  

361  

..  -All. 

1867..  

.............  694  

.  .  All. 

1868  

575  

.  .  All. 

1869  

859  

...  AIL 

1870  

280.  

.  .  All. 

i870  

325.. 

All. 

YOEK  TAX  LAW.  195 

LAWS  OF—  Chapter.  Bectton*. 

1870 ............  492........!....,.  Extract  from  §  2, 

authorizing  comp- 
troller to  desig- 
nate papers  in 
which  notice  of 
sale  of  lands  for 
nonpayment  of 
taxes  shall  be 
published. 

1870 ...  506 2,  3,  4,  5. 

1871 110 All. 

1873.. 327 All. 

1873 809 All. 

1874 , 351 All. 

1875 331 All. 

1875 466 All. 

1875 474 All. 

1876 49 All. 

1876 96 All. 

1876 101 All. 

1878 152 All. 

1879 492 All. 

1880 80 All. 

1880 91 All. 

1880 269 All. 

1880 327 All. 

1880 448 ...  All. 

1880 542 All. 

1880 552 All. 

1881 8.. All. 

1881 166 All. 

1881 293 All. 

1881 361 All. 

1881 402 5. 

1881 ,  433 All. 

1881 640 All. 

1SS2 151 All. 

1882 400 312-327,  inclusive. 


196  'Naw  YOEK  TAX 


LAWS  OF— 

Chapter. 

Section** 

1883  

..........  342  

All. 

1883  

392  

All. 

1883  

397  

AIL 

1883  

464  

AIL 

1884  

,   57  

AIL 

1884  

153  

All. 

1884  

280  

All. 

1884  

353  

All. 

1884  

414  

All. 

1884  

435  

All. 

1884  

...  537  

All. 

1885  

10  

All. 

1885  

32  

All. 

1885  

201  

All. 

1885  

,..  215  

All. 

1885  

340  

12. 

1885  

,  359:  

All. 

1885  

411  

All. 

1885  

453  

All. 

1885  

501  

AIL 

1886  

59  

All. 

1886  

102  

All. 

1886  

143  

All. 

1886  

266  

All. 

1886  

315  

All. 

1886  

659  

1,  2,  3,  5,  6, 

1886  

i..  679  

All. 

1887  

284  

All. 

1887  

,  342  

All. 

1888  

110  

All. 

1889  

,..  191  

All. 

1889  

193  

All. 

1889  

,  353  

All. 

1889  

462  

All. 

1889  

,..  463  

All. 

1889  

469  

All. 

1889  

563  

All. 

1S90  

145  

All. 

1800.. 

174.. 

.  .  All. 

NEW  YORK  TAX  LAW.  197 

Xaws  of  Chapter.  Section. 

1890 206 All. 

1890 497 •  All. 

1890 522 All. 

1890 553 All. 

1890 556 All. 

1891 163 All. 

1891 211 All. 

1891 218 All. 

1892 196 All. 

1892 202 1. 

1892 266 All. 

1892 347 All. 

1892 399 All. 

1892 463 All. 

1892 477 All. 

1892 529 All. 

1892 565 All. 

1892 661 All. 

1892 668 All. 

1892 713 All. 

1892 714 All. 

1893 199 All. 

1893 498 All. 

1893 525 All. 

1893 704 All. 

1893 711 All. 

1894 196 All. 

1894 312 All. 

1894 562 All. 

1894 713 All. 

1895 378 All. 

1895 418 All. 

1895 425 All. 

1895 515 All. 

1895 556 .-..  All. 

1895 558 All. 

1895 608 All. 

1895 895 All. 

1895 861 All. 

1896 952 All. 

1896 953 All. 

1897 ...  ..T 375 AU. 

1899 269 All. 

1899 ...........  270 All. 

1899 406 All. 

1900 379 All. 

"Fisheries,  Game  and  Forest  Law 274. 


198  NEW  YOEK  TAX  LAV. 


CHAPTER   IV. 
Assessment  of  School  Taxes, 

Section  1.  Common  schools. 

2.  The  tax  list. 

3.  Assessment    of   tax,    deductions  ;    valuations,    how 

obtained. 

4.  Collection  of  school  taxes. 

Section  1.  Common  schools  —  meeting  may  vote  tax.  —  The  in- 
habitants entitled  to  vote,  when  duly  assembled  in  any  district 
meeting,  shall  have  power,  by  a  majority  of  the  votes  of  those 
present: 

Subd.  1.  To  vote  a  tax  upon  the  taxable  property  of  the  district 
to  purchase,  lease  and  improve  such  site  or  sites  or  an  addition 
to  such  site  or  sites;  to  hire  or  purchase  rooms  or  buildings  for 
school-rooms  or  school-houses,  or  to  build  school-houses;  and  to 
keep  in  repair  and  furnish  the  same  with  necessary  fuel,  furniture 
and  appendages. 

2.  To  vote  a  tax,  not  exceeding  twenty-five  dollars  in  any  one 
year,  for  the  purchase  of  maps,  globes,  blackboards  and  other 
school  apparatus,  and  for  the  purchase  of  text-books  and  other 
school  necessaries  for  the  use  of  poor  scholars  of  the  district 

3.  To  vote  a  tax  for  the  establishment  of  a  school  library  and 
the  maintenance  thereof,  or  for  the  support  of  any  school  library 
already  owned  by  said  district,  and  for  the  purchase  of  books 
therefor,  and  such  sum  as  they  may  deem  necessary  for  the  pur- 
chase of  a  book-case. 

4.  To  vote  a  tax  to  supply  a  deficiency  in  any  former  tax  arising 
from  such  tax,  being  in  whole  or  in  part,  uncollectible. 

5.  To  authorize  the  trustees  to  cause  the  school-house  or  school- 
houses,  and  their  furniture,  appendages  and  school  apparatus  to 
be  insured  by  any  insurance  company  created  by  or  under  the 
laws  of  this  state. 

6.  To  alter,  repeal  and  modify  their  proceedings,  from  time  to 
time,  as  occasion  may  require. 

7.  To  vote  a  tax  for  the  purchase  of  a  book  for  the  purpose  of 
recording  their  proceedings. 


YOKE  TAX  LAW.  199 

8.  To  vote  a  tax  to  replace  moneys  of  the  district,  lost  OP  em- 
bezzled by  district  officers;  and  to  pay  the  reasonable  expenses 
incurred  by  district  officers  in  defending  suits  or  appeals  brought 
against  them  for  their  official  acts,  or  in  prosecuting  suits  or 
appeals  by  direction  of  the  district  against  other  parties. 

9.  To  vote  a  tax  to  pay  whatever  deficiency  there  may  be  in 
teachers'  wages  after  the  public  money  apportioned  to  the  dis- 
trict shall  have  been  applied  thereto;  but  if  the  inhabitants  shall 
neglect  or  refuse  to  vote  a  tax  for  this  purpose,  or  if  they  shall 
vote  a  tax  which  shall  prove  insufficient  to  cover  such  deficiency, 
then  the  trustees  are  authorized,  and  it  is  hereby  made  their  duty, 
to  raise,  by  district  tax,  any  reasonable  sum  that  may  be  neces- 
sary to  pay  the  balance  of  teachers'  wages  remaining  unpaid, 
the  same  as  if  such  tax  had  been  authorized  by  a  vote  of  the 
inhabitants. 

10.  To  vote  a  tax  to  pay  and  satisfy  of  record  any  judgment  or 
judgments  of  a  competent  court  which  may  have  been  or  shall 
hereafter  be  obtained  in  an  action  against  the  trustees  of  the 
district  for  unpaid  teachers'  wages  against  the  trustees  of  the 
district,  where  the  time  to  appeal  from  said  judgment  or  judg- 
ments shall  have  lapsed,  or  there  shall  be  no  intent  to  appeal  on 
the  part  of  such  district,  or  the  said  judgment  or  judgments  is  or 
are  or  shall  be  of  the  court  of  last  resort;  but  if  the  inhabitants 
shall  neglect  or  refuse  to  vote  a  tax  for  this  purpose,  or,  if  they 
vote  a  tax  which  shall  prove  insufficient  to  fully  satisfy  said  judg- 
ment or  judgments,  then  the  trustees  are  authorized  and  it  is 
hereby  made  their  duty  to  raise  by  district  tax  the  amount  of 
said  judgment  or  judgments,  or  the  deficiency  which  may  exist 
in  any  tax  voted  by  said  inhabitants  to  pay  said  judgment  or 
judgments,  the  same  as  if  such  tax  had  been  authorized  by  a 
vote  of  the  inhabitants,  and  the  trustees  are  hereby  authorized, 
and  it  is  hereby  made  their  duty  forthwith,  after  the  expiration 
of  thirty  days  from  notice  of  any  judgment  or  judgments  having 
been  entered  against  the  district  or  the  trustees  thereof  for  unpaid 
teachers'  wages,  to  call  a  meeting  of  the  inhabitants  of  said  dis- 
trict, who  shall  have  power,  as  aforesaid,  to  vote  a  tax  to  pay 


230  'Ksw  YOEK  TAX  LAW. 

said  judgment  or  judgments;  and  in  case  they  refuse  or  neglect 
to  do  so,  the  trustees  are  authorized,  and  it  is  hereby  made  their 
duty,  unless  said  judgment  or  judgments  are  appealed  from,  to 
raise  by  district  tax  the  amount  of  said  judgment  or  judgments 
as  hereinbefore  provided. 

12.  In  all  propositions  arising  at  said  district  meetings,  involv- 
ing the  expenditure  of  money,  or  authorizing  the  levy  of  a  tax 
or  taxes,  the  vote  thereon  shall  be  by  ballot,  or  ascertained  by 
taking  and  recording  the  ayes  and  noes  of  such  qualified  voters 
attending  and  voting  at  such  district  meetings.  The  Consoli- 
dated School  Law,  L.  1894,  c.  556,  title  VII,  article  1,  §  14,  suMs. 
8  to  18. 

§  2.  The  tax  list — It  shall  be  the  duty  of  the  trustee  or  trus- 
tees of  every  school  district,  and  they  shall  have  power: 

Subd.  1.  To  make  out  a  tax-list  of  every  district  tax  voted  by 
any  such  meeting,  or  authorized  by  law,  containing  the  namos  of 
all  the  taxable  inhabitants  residing  in  the  district  at  the  time  of 
making  out  the  list,  and  the  amount  of  tax  payable  by  each  in- 
habitant, set  opposite  to  his  name,  as  directed  in  the  seventh 
article  of  this  title. 

2.  To  annex  to  such  tax-list  a  warrant,  directed  to  the  collector 
of  the  district,  for  the  collection  of  the  sums  in  such  list  men- 
tioned. Idn  §  47,  subds.  3  and  4. 

§  3.  Assessment  of  tax,  deductions;  valuation,  how  obtained. — 
Subd.  1.  Within  thirty  days  after  a  tax  shall  have  been  voted  by 
a  district  meeting,  the  trustees  shall  assess  it,  and  make  out  the 
tax-list  therefor,  and  annex  thereto  their  warrant  for  its  col- 
lection. But  they  may  at  the  same  time  assess  two  or  more 
taxes  so  voted,  and  any  tax  or  taxes  they  are  authorized  to  raise 
without  such  vote,  and  make  out  one  tax-list  and  one  warrant 
for  the  collection  of  the  whole.  They  shall  also  prefix  to  their 
tax-list  a  heading  showing  for  what  purpose  the  different  items 
of  the  tax  are  levied.  Id.,  §  62. 

2.  School  district  taxes  shall  be  apportioned  by  the  trustees 
upon  all  real  estate  within  the  boundaries  of  the  district  which 
shall  not  be  by  law  exempt  from  taxation,  except  as  hereinafter 


NEW  YOKE  TAX  LAW.  201 

provided,  and  such  property  shall  be  assessed  to  the  person  or 
persons,  or  corporation  owning  or  possessing  the  same  at  the 
time  such  tax-list  shall  be  made  out,  but  land  lying  in  one  body 
and  occupied  by  the  same  person,  either  as  owner  or  agent  for 
the  same  principal,  or  as  tenant  under  the  same  landlord,  if 
assessed  as  one  lot  on  the  last  assessment-roll  of  the  town  after 
revision  by  the  assessors,  shall,  though  situated  partly  in  two 
or  more  school  districts,  be  taxable  in  that  one  of  them  in 
which  such  occupant  resides.  This  rule  shall  not  apply  to  land 
owned  by  non-residents  of  the  district,  and  which  shall  not 
be  occupied  by  an  agent,  servant  or  tenant  residing  in  the  dis- 
trict. Such  unoccupied  real  estate  shall  be  assessed  as  non- 
resident, and  a  description  thereof  shall  be  entered  in  the  tax 
list.  The  trustees  shall  also  apportion  the  district  taxes  upon 
all  persons  residing  in  the  district,  and  upon  all  corporations 
liable  to  taxation  therein,  for  the  personal  estate  owned  by 
them  and  liable  to  taxation.  They  shall  also  apportion  the 
same  upon  non-resident  stockholders  in  banks  or  banking  asso- 
ciations situated  in  their  districts  for  the  amount  of  stock  owned 
by  them  therein,  and  upon  individual  bankers  doing  business  in 
their  district  in  accordance  with  the  provisions  of  chapter  four 
hundred  and  nine  of  the  laws  of  eighteen  hundred  and  eighty- 
two,  as  amended  by  sections  two,  three  and  four  of  chapter  seven 
hundred  and  fourteen  of  the  laws  of  eighteen  hundred  and  ninety- 
two.  Id.,  §  63. 

3.  The  valuations  of  taxable  property  shall  be  ascertained  so 
far  as  possible,  from  the  last  assessment-roll  of  the  town,  after 
revision  by  the  assessors;  and  no  person  shall  be  entitled  to  any 
reduction  in  the  valuation  of  such  property,  as  so  ascertained, 
unless  he  shall  give  notice  of  his  claim  to  such  reduction  in  writ- 
ing to  the  trustees  of  the  district  before  the  tax  list  shall  be 
made  out.    Id.,  §  64. 

4.  Where  such   reduction  shall  be  duly  claimed  and  where 
the  valuation  of  taxable  property  can  not  be  ascertained  from 
the  last  assessment-roll  of  the  town,  or  where  the  valuation  of 
such  property  shall  have  increased  or  diminished,  since  the  last 
assessment-roll  of  the  town,  or  an  error,  mistake  or  omission 


2  >2  NEW  YOKE  TAX  LAW. 

on  the  part  of  the  town  assessors  shall  have  been  made  in  the 
description  or  valuation  of  taxable  property,  the  trustees  shall 
ascertain  the  true  value  of  the  property  to  be  taxed  from  the 
best  evidence  in  their  power,  giving  notice  to  tfce  persons  inter- 
ested, and  proceeding  in  the  same  manner  as  the  town  assessors 
are  required  by  law  to  proceed  in  fhe  valuation  of  taxable  prop- 
erty, the  hearing  of  grievances,  and  the  revision  of  the  town  as- 
sessment-roll. Id.,  §  65. 

5.  When  a  district  embraces  parts  of  more  than  one  town, 
it  shall    be  the   duty  of   the    supervisors  of    such  towns  so  in 
part  embraced    and    they  are   hereby   directed,  upon    receiving 
a  written  notice  from  the  trustee  or  trustees  of  such  district,  or 
from  three  or  more  persons  liable  to  pay  taxes  upon  real  estate 
therein,  to  meet  at  a  time  and  place  to  be  named  in  such  notice, 
which  time  shall  not  be  less  than  five  or  more  than  ten  days  from 
the  service  thereof,  and  a  place  within  the  bounds  of  the  towns 
so  in  part  embraced,  and  proceed  to    inquire    and    determine 
whether  the  valuation  of  real  property  upon  the  several  assess- 
ment-rolls of  said  towns  are  substantially  just,  as  compared 
with  each  other,  so  far  as  said  districts  are  concerned,  and  if 
ascertained  not  to  be  so,  they  shall  determine  the  relative  pro- 
portion of  taxes  that  ought  to  be  assessed  upon  the  real  property 
of  the  parts  of  such  district  lying  in  different  towns,  and  the 
trustees  of  such  district  shall  thereupon  assess  the  proportion 
of  any  tax  thereafter  to  be  raised,  according  to  the  determina- 
tion of  such  supervisors,  until  new  assessment-rolls  of  the  town 
shall  be  perfected  and  filed,  using  the  assessment-rolls  of  the 
several  towns  to  distribute  the  said  proportion  among  the  per- 
sons liable  to  be  assessed  for  the  same.     In  cases  when  such 
supervisors  shall  be  unable  to  agree,  they  shall  summon  a  super- 
visor from  some  adjoining  town,  who  shall  unite  in  such  inquir- 
ing, and  the  finding  of  a  majority  shall  be  the  determination  of 
such  meeting.    Such  supervisors  shall  receive  for  their  services 
three  dollars  per  day  for  each  day  actually  employed  which  shall 
be  a  town  charge  upon  their  respective  towns.    Id.,  §  66. 

6.  Any  person  working  land  under  a  contract  for  a  share  of 
the  produce  of  such  land,  shall  be  deemed  the  possessor,  so  far  us 


NEW  YORK  TAX  LAW.  203 

to  render  him  liable  to  taxation  therefor,  in  the  district  where 
such  land  is  situate,  and  any  person  in  possession  of  real  prop- 
erty under  a  contract  for  the  purchase  thereof  shall  be  liable  to 
taxation  therefor  in  the  district  where  such  real  property  is  situ- 
ate. Id.,  §  67. 

7.  Every  person  owning  or  holding  any  real  property  within 
any  school  district,  who  shall  improve  and  occupy  the  same  by  his 
agent  or  servant,  shall,  in  respect  to  the  liability  of  such  prop- 
erty to  taxation,  be  considered  a  taxable  inhabitant  of  such  dis- 
trict, in  the  same  manner  as  if  he  actually  resided  therein.    Id., 
§  68. 

8.  Where  any  district  tax,  for  the  purpose  of  purchasing  a 
site  for  a  school-house,  or  for  purchasing  or  building,  keeping  in 
repair  or  furnishing  such  school-house  with  necessary  fuel  and 
appendages,  shall  be  lawfully  assessed,  and  paid  by  any  person 
on  account  of  any  real  property  whereof  he  is  only  a  tenant  at 
will,  or  for  three  years,  or  for  a  less  period  of  time,  such  tenant 
may  charge  the  owner  of  such  real  estate  with  the  amount  of  the 
tax  so  paid  by  him,  unless  some  agreement  to  the  contrary  shall 
have  been  made  by  such  tenant.     Id.,  §  69. 

9.  Every  taxable  inhabitant  of  a  district  who  shall  have  been, 
within  four  years,  set  off  from  any  other  district,  without  his 
consent,  and  shall  within  that  period,  have  actually  paid  in  such 
other  district,  under  a  lawful  assessment  therein,  a  district  tax 
for  building  a  school-house,  shall  be  exempted  by  the  trustees  of 
the  district  where  he  shall  reside,  from  the  payment  of  any  tax 
for  building  a  school-house  therein.    Id.,  §  70. 

10.  When  any  real  estate  within  a  district  so  liable  to  taxa- 
tion shall  not  be  occupied  and  improved  by  the  owner,  his  ser- 
vant or  agent,  and  shall  not  be  possessed  by  any  tenant,  the 
trustees  of  any  district,  at  the  time  of  making  out  any  tax-list 
by  which  any  tax  shall  be  imposed  thereon,  shall  make  and 
insert  in  such  tax-list  a  statement  and  description  of  every  such 
lot,  piece  or  parcel  of  land  so  owned  by  non-residents  therein,  in 
the  same  manner  as  required  by  law  from  town  assessors  in  mak- 
ing out  the  assessment-roll  of  their  towns;  and  if  any  such  lot 
is  known  to  belong  to  an  incorporated  company  liable  to  taxation 


204:  NEW  YORK  TAX  LAW. 

1n  such  district,  the  name  of  such  company  shall  be  specified, 
and  the  value  of  such  lot  or  piece  of  land  shall  be  set  down  oppo- 
site to  such  description,  which  value  shall  be  the  same  that  was 
affixed  to  such  lot  or  piece  of  land  in  the  last  assessment-roll  of 
the  town;  and  if  the  same  was  not  separately  valued  in  such 
roll,  then  it  shall  be  valued  in  proportion  to  the  valuation  which 
was  affixed  in  the  said  assessment-roll  to  the  whole  tract  of  which 
such  lot  or  piece  shall  be  part.  Id.,  §  71. 

§  4.  Collection  of  school  taxes. 

Subd.  1.  The  warrant  for  the  collection  of  a  district  tax  shall  be 
under  the  hands  of  the  trustees,  or  a  majority  of  them,  with  or 
without  their  seals;  and  it  shall  have  the  like  force  and  effect  as 
a  warrant  issued  by  a  board  of  supervisors  to  a  collector  of 
taxes  in  the  town ;  and  the  collector  to  whom  it  may  be  delivered 
for  collection  shall  be  thereby  authorized  and  required  to  collect 
from  every  person  in  such  tax-list  named  the  sum  set  opposite  to 
his  name,  or  the  amount  due  from  any  person  or  persons  specified 
therein,  in  the  same  manner  that  collectors  are  authorized  to 
collect  town  and  county  taxes.  Id.,  §  78. 

2.  A  warrant  for  the  collection  of  a  tax  voted  by  the  district 
shall  not  be  delivered  to  the  collector  until  the  thirty-first  day 
after  the  tax  was  voted.    A  warrant  for  the  collection  of  any  tax 
not  so  voted  may  be  delivered  to  the  collector  whenever  the  same 
is  completed.     Id.,  §  79. 

3.  Within  such  time,  not  less  than  ten  days,  as  the  trustees 
shall  allow  him  for  the  purpose,  the  collector,  before  receiving 
the  first  warrant  for  the  collection  of  money,  shall  execute  a 
bond  to  the  trustees,  with  one  or  more  sureties,  to  be  approved  by 
a  majority  of  the  trustees,  in  such  amount  as  the  district  meeting 
shall  have  fixed,  or  if  such  meeting  shall  not  have  fixed  the 
amount,  then  in  such  amount  as  the  trustees  shall  deem  reason- 
able, conditioned  for  the  due  and  faithful  execution  of  the  duties 
of  his  office.     The  trustees,  upon  receiving  said  bond,  shall,  if  they 
approve  thereof,  indorse  their  approval  thereon,  and  forthwith 
deliver  the  same  to  the  town  clerk  of  the  town  in  which  said 
collector  resides,  and  said  clerk  shall  file  the  same  in  his  office, 
and  enter  in  a  book  to  be  kept  by  him  for  that  purpose,  a  memo- 


YORK  TAX  LAW.  205 

) 

randum,  showing  the  date  of  said  bond,  the  names  of  the  parties 
and  sureties  thereto,  the  amount  of  the  penalty  thereof,  and 
the  date  and  time  of  filing  the  same,  and  said  town  clerk  is 
authorized  to  receive  as  a  fee  for  such  filing  and  memorandum 
the  sum  of  twenty-five  cents,  which  sum  is  hereby  made  a  charge 
against  the  school  district  interested  in  said  bond;  and  in  case 
the  trustees  of  any  school  district,  other  than  those  within  the 
limits  of  any  city  or  incorporated  village,  shall  deem  it  for  the 
best  interests  of  the  district  OP  the  public  to  have  the  collector 
of  such  district  disburse  to  teachers  the  money  apportioned  by 
the  state  for  teachers'  wages,  they  shall  so  direct,  by  resolution 
to  be  entered  upon  the  minutes  of  their  proceedings,  and  there- 
upon the  said  collector,  before  receiving  any  such  money  for 
such  purpose,  shall  execute  a  bond  to  the  trustees,  with  two  or 
more  sureties,  in  double  the  amount  of  the  last  apportionment, 
with  like  condition  of  sureties,  approval  of  trustees,  and  amount 
and  like  directions  as  to  filing  as  are  required  above  for  a  bond 
for  the  collection  of  taxes,  and  conditioned  also  for  the  due 
and  faithful  execution  of  the  duties  of  his  office  as  such  disbursing 
agent.  In  districts  in  which  a  treasurer  shall  be  elected  as 
hereinbefore  provided  in  this  title,  the  collector  shall  not  receive 
or  disburse  any  of  the  money  apportioned  by  the  state  for  teach- 
ers' wages,  but  the  same  shall  be  paid  by  the  supervisor  to  such 
treasurer  as  hereinbefore  provided.  Id.,  §  80. 

4.  The  collector,  on  the  receipt  of  a  warrant  for  the  collection  of 
taxes,  shall  give  notice  to  the  taxpayers  of  the  district  by  publicly 
posting  written  or  printed,  or  partly  written  and  partly  printed  notices 
in  at  least  three  public  places  in  such  district,  one  of  which  shall  be  on 
the  outside  of  the  front  door  of  the  school-house,  stating  that  he  has 
received  such  warrant  and  will  receive  all  such  taxes  as  may  be  volun- 
tarily paid  to  him  within  thirty  days  from  the  time  of  posting  said 
notice.  Such  collector  shall  also  give  a  like  notice,  either  personally 
or  by  mail,  at  least  twenty  days  previous  to  the  expiration  of  the 
thirty  days  aforesaid,  to  the  ticket  agent  at  the  nearest  station  of  any 
railroad  corporation,  or  the  president,  secretary,  general  or  division 
superintendent,  or  manager  of  any  canal  or  pipe  line,  assessed  for 
taxes  upon  the  tax  list  delivered  to  him  with  the  aforesaid  warrant, 
and  where  the  amount  of  the  tax  is  one  dollar  or  more  the  collector 
shall  also  give  a  like  notice  to  all  non-resident  taxpayers  on  said  list 


206  NEW  YORK  TAX  LAW. 

whose  residence  or  post-office  address  may  be  known  to  such  collector, 
or  which  may  be  ascertained  by  him  upon  inquiry  of  the  trustees  and 
clerk  of  his  district,  and  no  school  collector  shall  be  entitled  to  re- 
cover from  any  railroad  corporation,  canal  company  or  pipe  line,  or 
non-resident  taxpayer  more  than  one  per  centum  fees  on  the  taxes 
assessed  against  such  corporation  or  non-resident,  unless  such  notice 
shall  have  been  given  as  aforesaid ;  and  in  case  the  whole  amount  of 
taxes  shall  not  be  so  paid  in,  the  collector  shall  forthwith  proceed  to 
collect  the  same.  He  shall  receive  for  his  services,  on  all  sums  paid 
in  as  aforesaid,  one  per  centum,  and  upon  all  sums  collected  by  him, 
after  the  expiration  of  the  time  mentioned,  five  per  centum,  except  as 
hereinbefore  provided ;  and  in  case  a  levy  and  sale  shall  be  necessarily 
made  by  such  collector,  he  shall  be  entitled  to  traveling  fees,  at  the 
rate  of  ten  cents  per  mile,  to  be  computed  from  the  school-house  in 
such  district.  Id.,  §  81. 

Amended  by  ch.  440  of  L.  1899. 

5.  Any  collector  to  whom  any  tax-list  and  warrant  may  be 
delivered  for  collection  may  execute  the  same  in  any  other  dis- 
trict or  town  in  the  same  county,  or  in  any  other  county  where 
the  district  is  a  joint  district  and  composed  of  territory  from 
adjoining  counties,  in  the  same  manner  and  with  the  like  author- 
ity as  in  the  district  in  which  the  trustees  issuing  the  said  war- 
rant may  reside,  and  for  the  benefit  of  which  said  tax  is  intended 
to  be  collected ;  and  the  bail  or  sureties  of  any  collector,  given  for 
the  faithful  performance  of  his  official  duties,  are  hereby  de- 
clared and  made  liable  for  any  moneys  received  or  collected  on 
any  such  tax-list  and  warrant.     Id.,  §  82. 

6.  If  the  sum  or  sums  of  money,  payable  by  any  person  or 
persons  named  in  such  tax-list,  shall  not  be  paid  by  him  or  them 
or  collected  by  such  warrant  within  the  time  therein  limited,  it 
shall  and  may  be  lawful  for  the  trustees  to  renew  such  warrant  in 
respect  to  such  delinquent  person  or  persons;  and  whenever  more 
than  one  renewal  of  a  warrant  for  the  collection  of  any  tax-list 
may  become  necessary  in  any  district,  the  trustees  may  make  such 
further  renewal  or  renewals,  with  the  written  approval  of  the 
supervisor  of  any  town  in  which  a  school-house  of  said  district 
shall  be  located,  to  be  indorsed  upon  such  warrant.     Id.,  §  83. 


NEW  YOKE  TAX  LAW.  207 

7.  Whenever  the  trustees  of  any  school   district  shall   dis- 
cover any  error  in  a  tax-list  made  out  by  them,  they  may,  with 
the  approval  and  consent  of  the  superintendent  of  public  instruc- 
tion, after  refunding  any  amount  that  may  have  been  improp:?rly 
collected  on  such  tax-list,  if  the  same  shall  be  required  by  him, 
amend  and  correct  such  tax-list,  as  directed  by  the  superintend- 
ent, in  conformity  to  law.     Id.,  §  84. 

8.  Whenever  any  sum  or  sums  of  money  payable  by  any  person 
or  persons  named  in  such  tax-list,  shall  not  be  paid  by  such  per- 
son or  persons,  or  collected  by  such  warrant  within  the  time 
therein  limited,  or  the  time  limited  by  any  renewal  of  such  war- 
rant; or  in  case  the  property  assessed  be  real  estate  belonging 
to  an  incorporated  company,  and  no  goods  or  chattels  can  be 
found  whereon  to  levy  the  tax,  the  trustee  or  trustees  may  sue 
for  and  recover  the  same  in  their  name  of  office.     Id.,  §  85. 

9.  The  collector  shall  keep  in  his  possession  all  moneys  re- 
ceived or  collected  by  him  by  virtue  of  any  warrant,  or  received 
by  him  from  the  county  treasurer  or  board  of  supervisors  for 
taxes  returned  as  unpaid,  or  moneys  apportioned  by  the  state  or 
raised  by  direct  taxation  for  teachers'  wages  or  library,  to  be 
by  him  paid  out  upon  the  written  order  of  a  majority  of  the 
trustees;  said  collector,  when  a  treasurer  shall  have  been  elected 
in  his  district,  shall  pay  over  the  moneys  collected  by  him  by 
virtue  of  his  warrant,  to  said  treasurer  as  hereinbefore  provided 
in  this  title;  and  he  shall  report  in  writing,  at  the  annual  meet- 
ing, all  his  collections,  receipts  and  disbursements,  and  shall 
report  to  the  supervisor  on  or  before  the  first  Tuesday  of  March 
in  each  year  the  amounts  of  school  moneys  in  his  hands  not  paid 
out  on  trustees'  orders,  and  shall  pay  over  to  his  successor  in 
office,  when  he  has  duly  qualified  and  given  bail,  all  moneys  in  his 
hands  belonging  to  the  district.     Id.,  §  86. 

10.  If  by  the  neglect  of  any  collector  any  moneys  shall  be  lost 
to  any  school  district,  which  might  have  been  collected  within 
the  time  limited  in  the  warrant  delivered  to  him  for  their  col- 
lection, he  shall  forfeit  to  such  district  the  amount  of  the  moneys 
thus  lost,  and  shall  account  for  and  pay  over  the  same  to  the 
trustees  of  such  district,  in  the  same  manner  as  if  they  had  been 

collected.    Id.,  §  87. 


208  NEW  YORK  TAX  LA.W. 

11.  For  the  recovery  of  all  such  forfeitures,  and  of  all  balances, 
in  the  hands  of  the  collector,  which  he  shall  hare  neglected  or 
refused  to  pay  to  his  successor,  or  to  the  treasurer  of  such  dis- 
trict, the  trustees,  in  their  name  of  office,  shall  have  their  remedy 
upon  the  official  bond  of  the  collector,  or  any  action  and  any 
remedy  given  by  law ;  and  they  shall  apply  all  such  moneys,  when 
recovered,  in  the  same  maner  as  if  paid  without  suit.     Id.,  §  88. 

12.  Within  fifteen  days  after  any  tax-list  and  warrant  shall 
have  been  returned  by  a  collector  to  the  trustees  of  any  school 
district,  the  trustees  shall  deliver  the  same  to  the  town  clerk  of 
the  town  in  which  the  collector  resides,  and  said  town  clerk  shall 
file  the  same  in  his  office.    Id.,  §  89. 

CHAPTER   VIII. 
Collector  of  School  Taxes. 
I.  COMMON  SCHOOLS. 

Section    1.  Qualifications  of  collector. 

2.  Term  of  office. 

3.  Bond  of  collector. 

4.  Vacancy  to  be  filled. 

5.  Appointment  to  be  filed. 

6.  Penalty  for  refusal  to  serve. 

7.  Unpaid  taxes  on  real  estate  to  be  paid  to  trustees  by 

county  treasurer. 

8.  Trustees  to  prepare  tax  warrant. 

9.  Warrant  when  to  be  delivered  to  collector. 

10.  Collector's  bond. 

11.  Collector's  notice. 

12.  Collector  may  execute  warrant  in  another  district, 

town  or  county. 

13.  Trustees  may  renew  warrant 

14.  Error  in  tax  list. 

15.  Trustees  may  sue  for  unpaid  tax. 

16.  Collector  to  keep  moneys  in  his  possession. 

17.  Collector  liable  for  lost  moneys. 

18.  Sureties  on  boad  liable  for  deficiency. 

19.  Tax  list  to  be  filed  with  town  clerk. 

20.  Union  free  schools. 


YORK  TAX  LAW.  209 

Section  1.  Qualifications  of  collector. —  Every  district  officer 
must  be  a  resident  of  his  district,  and  qualified  to  vote  at  its  meet- 
ings. No  person  shall  be  eligible  to  hold  any  school  district 
office  who  can  not  read  and  write.  The  Consolidated  School  Law, 
L.  1S94,  c.  556,  title  VII,  §  23. 

§  2.  Term  of  office.— From  one  annual  meeting  to  the  next  is  a 
year  within  the  meaning  of  the  following  provisions:  The  term 
of  office  of  a  sole  trustee  of  a  district  is  one  year.  The  full  term 
of  a  joint  trustee  is  three  years,  but  a  joint  trustee  may  be  elected 
for  one  or  two  years,  as  herein  provided.  The  term  of  office  of  all 
other  district  officers  is  one  year.  Every  district  officer  shall 
hold  his  office,  unless  removed  during  his  term  of  office,  until  his 
successor  shall  be  elected  or  appointed.  Id.)  §  24. 

§  3.  Bond  of  collector. — The  collector  or  treasurer  vacates  his 
office  by  not  executing  a  bond  to  the  trustee  or  trustees,  as  here- 
inafter required,  and  the  trustee  or  trustees  may  supply  the  va- 
cancy. Id.)  §  28. 

§  4.  Vacancy  to  be  filled. — Any  vacancy  in  the  office  of  clerli, 
collector  or  treasurer,  may  be  supplied  by  appointment  under 
the  hands  of  the  trustee  or  trustees  of  the  district,  or  a  majority 
of  them,  and  the  appointees  shall  hold  their  respective  offices 
until  the  next  annual  meeting  of  the  district,  and  until  others 
are  elected  and  take  their  places.  Id.,  §  31. 

1  §  5.  Appointment  to  be  filed. — Every  appointment  to  fill  a 
vacancy  shall  be  forthwith  filed,  by  the  commissioner  or  trustees 
making  it,  in  the  office  of  the  district  clerk,  who  shall  immediaely 
give  notice  of  the  appointment  to  the  person  appointed.  Id.t 
§  32. 

§  6.  Penalty  for  refusal  to  serve. — Every  person  chosen  or  ap- 
pointed to  a  school  district  office,  who,  being  duly  qualified  to 
fill  the  same,  shall  refuse  to  serve  therein,  shall  forfeit  five  dol- 
lars; and  every  person  so  chosen  or  appointed,  who,  not  having 
refused  to  accept  the  office,  shall  willfully  neglect  or  refuse  to 
perform  any  duty  thereof,  shall  by  such  neglect  or  refusal 
27 


210  NEW  YORK  TAX  LAW. 

^ 

vacate  his  office  and  shall  forfeit  the  sum  of  ten  dollars.  These 
penalties  are  for  the  benefit  of  the  school  or  schools  of  the  dis- 
trict. But  the  school  commissioner  of  the  commissioner  district 
wherein  any  such  person  resides  may  accept  his  written  resigna- 
tion of  office,  and  the  filing  of  such  resignation  and  acceptance 
in  the  office  of  the  district  clerk  shall  be  a  bar  to  the  recovery  of 
either  penalty  in  this  section  mentioned;  or  such  resignation  may 
be  made  to  and  accepted  by  a  district  meeting,  /d.,  §  33. 

§  7.  Unpaid  taxes  on  real  estate,  to  be  paid  to  trustees  by 
county  treasurer  —  Collector  to  make  a  verified  account. — 
Subd.  1.  If  any  tax  on  real  estate  placed  on  the  tax 
list  and  duly  delivered  to  the  collector,  or  the  taxes  upon  non- 
resident stockholders  in  banking  associations  organized  under  the 
laws  of  congress,  shall  be  unpaid  at  the  time  the  collector  is  re- 
quired by  law  to  return  his  warrant,  he  shall  deliver  to  the  trus- 
tees of  the  district  an  account  of  the  taxes  remaining  due,  con- 
taining a  description  of  the  lands  upon  which  such  taxes  were 
unpaid  as  the  same  were  placed  upon  the  tax-list,  together  with 
the  amount  of  the  tax  so  assessed,  and  upon  making  oath  before 
any  justice  of  the  peace  or  judge  of  court  of  record,  notary  pub- 
lic or  any  other  officer  authorized  to  administer  oaths,  that  the 
taxes  mentioned  in  any  such  account  remain  unpaid,  and  that, 
after  dilligent  efforts,  he  has  been  unable  to  collect  the  same,  he 
shall  be  credited  by  said  trustees  with  the  amount  thereof.  Id., 
§72. 

2.  Trustees  to    transmit    account    to    county  treasurer. — 
Upon    receiving    any  such    account    from    the    collector,    the 
trustees  shall  compare  it  with  the  original  tax-list,  and,  if  they 
find  it  to  be  a  true  transcript,  they  shall  add  to  such  account  their 
certificate,  to  the  effect  that  they  have  compared  it  with  the 
original  tax-list  and  found  it  to  be  correct,  and  shall  immediately 
transmit  the  account,  affidavit  and  certificate  to  the  treasurer 
of  the  county.     Id.t  §  73. 

3.  County  treasurer   to    pay  the    trustees. —  Out   of    any 
moneys     in     the     county     treasury,     raised     for     contingent 
expenses,   or  for  the   purpose   of   paying  the   amount   of    the 
taxes  so  returned  unpaid,  the  treasurer  shall  pay  to  the  collector 


NEW  YORK  TAX  LAW.  211 

-the  amount  of  the  taxes  so  returned  as  unpaid,  with  one  per  centum 
of  the  amount,  in  addition  thereto,  for  the  compensation  of  such  col- 
lector, and  if  there  are  no  moneys  in  the  treasury  applicable  to  such 
purpose,  the  board  of  supervisors,  at  the  time  of  levying  said  unpaid 
taxes,  as  provided  in  the  next  section,  shall  pay  to  the  collector  of  the 
school  district  the  amount  thereof,  with  such  addition  thereto,  by 
voucher  or  draft  on  the  county  treasurer,  in  the  same  manner  as  other 
county  charges  are  paid,  and  the  collector  shall  be  again  charged 
therewith  by  the  trustees.  Id.,  §  74. 
Amended  by  ch.  512  of  1897. 

4.  Same   to    be    levied    by    supervisors    in    county    tax. — 
•Such    account,   affidavit    and    certificate   shall    be  laid    by  the 
county  treasurer  before  the  board  of  supervisors  of  the  county, 
who  shall  cause  the  amount  of  such  unpaid  taxes,  with  seven  per 
cent  of  the  amount  in  addition  thereto,  to  be  levied  upon  the 
lands  on  which  the  same  were  imposed;  and  if  imposed  upon  the 
lands  of  any  incorporated  company,  then  upon  such  company; 
-and  when  collected  the  same  shall  be  returned  to  the  county 
treasurer  to  reimburse  the  amount  so  advanced,  with  the  ex- 
penses of  collection;  and  if  imposed  upon  the  stock  of  a  noa-rosi- 
•dent  stockholder  in  a  banking  association  organized  under  the 
laws  of  congress,  then  the  same,  with  seven  per  cent  of  the 
amount  in  addition  thereto,  shall  be  a  lien  upon  any  dividends 
thereafter  declared  upon  such  stock,  and,  upon  notice  by  the 
board  of  supervisors  to  the  president  and  directors  of  such  bank 
of  such  charge  upon  such  stock,  the  president  and  directors  shall 
thereafter  withhold  the  amount  so  stated  from  any  future  divi- 
dends upon  such  stock,  and  shall  piy  the  same  to  the  collector 
of  the  town  duly  authorized  to  receive  the  same.     Id.,  §  75. 

5.  Delinquent    may    pay    county     treasurer. —  Any   person 
whose    lands    are    included    in    any    such    account    may    pay 
the    tax    assessed    thereon    to  the  county    treasurer,    at    any 
time  before  the  board  of  supervisors  shall  have  directed  the 
same  to  be  levied.    Id.,  §  76. 

6.  Collected  the  same  as  other  county  taxes.—  The  same 
proceedings  in   all    respects   shall   be  had  for  the  collection   of 
the     amount    so     directed    to     be     raised    by    the     board    of 
supervisors  as  are  provided  by  law  in  relation    to  thf  county 
<axes;  ,°nd   upon  n  similar  recount,  as  in  the  case  of  coi;u\v  taxes 


212  .NEW  YOKE  TAX  I«\.w. 

of  the  arrears  thereof  uncollected,  being  transmitted  by  the- 
county  treasurer  to  the  comptroller,  the  same  shall  be  paid  on 
his  warrant  to  the  treasurer  of  the  county  advancing  the  same;, 
and  the  amount  so  assumed  by  the  state  shall  be  collected  for  its- 
benefit,  in  the  manner  prescribed  by  law  in  respect  to  the  arrears 
of  county  taxes  upon  land  of  non-residents;  or  if  any  part  of 
the  amount  so  assumed  consisted  of  a  tax  upon  any  incorporated 
company,  the  same  proceedings  may  also  be  had  for  the  collection 
thereof  as  provided  by  law  in  respect  to  the  county  taxes  assessed 
upon  such  company.    Id.,  §  77. 

§  8.  Trustees  to  prepare  tax  warrant. —  The  warrant  for  the- 
collection  of  a  district  tax  shall  be  under  the  hands  of  the  trus- 
tees, or  a  majority  of  them,  with  or  without  their  seals;  and  it 
shall  have  the  like  force  and  effect  as  a  warrant  issued  by  a 
board  of  supervisors  to  a  collector  of  taxes  in  the  town;  and  the 
collector  to  whom  it  may  be  delivered  for  collection  shall  be 
thereby  authorized  and  required  to  collect  from  every  person- 
in  such  tax-list  named  the  sum  set  opposite  to  his  name,  or  the 
amount  due  from  any  person  or  persons  specified  therein,  in  the 
same  manner  that  collectors  are  authorized  to  collect  town  and 
county  taxes.  Id.,  §  78. 

§  9.  Warrant  when  to  be  delivered  to  collector. —  X  warrant 
for  the  collection  of  a  tax  voted  by  the  district  shall  not  be  de- 
livered to  the  collector  until  the  thirty-first  day  after  the  tax 
was  voted.  A  warrant  for  the  collection  of  any  tax  not  so  voted 
may  be  delivered  to  the  collector  whenever  the  same  is  com- 
pleted. Id.,  §79. 

§  10.  Collector's  bond. —  Within  such  time,  not  less  than  ten* 
days,  as  the  trustees  shall  allow  him  for  the  purpose,  the  collec- 
tor, before  receiving  the  first  warrant  for  the  collection  of  money^ 
shall  execute  a  bond  to  the  trustees,  with  one  or  more  sureties,, 
to  be  approved  by  a  majority  of  the  trustees,  in  such  amount  as- 
the  district  meeting  shall  have  fixed,  or  if  such  meeting  shall  not 
have  fixed  the  amount,  then  in  such  amount  as  the  trustees  shall 
deem  reasonable,  conditioned  for  the  due  and  faithful  execution 
of  the  duties  of  his  office.  The  trustees,  upon  receiving  said  bond.. 


Tons  TAX  LAW.  213 

-shall,  if  they  approve  theieof,  indorse  the!r  approval  thereon,  and 
forthwith  deliver  the  same  to  the  town  clerk  of  the  town  in  which 
-said  collector  resides,  and  said  clerk  shall  file  the  same  in  his 
office,  and  enter  in  a  book  to  be  kept  by  him  for  that  purpose, 
a  memorandum,  showing  the  date  of  said  bond,  the  names  of  the 
parties  and  sureties  thereto,  the  amount  of  the  penalty  thereof, 
and  the  date  and  time  of  filing  the  same,  and  said  town  clerk  is 
authorized  to  receive  as  a  fee  for  such  filing  and  memorandum 
the  sum  of  twenty-five  cents,  which  sum  is  hereby  made  a  charge 
against  the  school  district  interested  in  said  bond;  and  in  case 
the  trustees  of  any  school  district,  other  than  those  within  the 
limits  of  any  city  or  incorporated  village,  shall  deem  it  for  the 
best  interest  of  the  district  or  the  public  to  have  the  collector 
of  such  district  disburse  to  teachers  the  money  apportioned  by 
the  state  for  teachers'  wages,  they  shall  so  direct,  by  resolution 
to  be  entered  upon  the  minutes  of  their  proceedings,  and  there- 
upon the  said  collector,  before  receiving  any  such  money  for 
:such  purpose,  shall  execute  a  bond  to  the  trustees,  with  two  or 
more  sureties,  in  double  the  amount  of  the  last  apportionment, 
with  like  condition  of  sureties,  approval  of  trustees,  and  amount 
and  like  directions  as  to  filing  as  are  required  above  for  a  bond 
for  the  collection  of  taxes,  and  conditioned  also  for  the  due 
and  faithful  execution  of  the  duties  of  his  office  as  such  disburs- 
ing agent.  In  districts  in  which  a  treasurer  shall  be  elected  as 
hereinbefore  provided  in  this  title,  the  collector  shall  not  receive 
or  disburse  any  of  the  money  apportioned  by  the  state  for  teach- 
ers' wages,  but  the  same  shall  be  paid  by  the  supervisor  to  such 
treasurer  as  hereinbefore  provided.  Id.,  §  SO. 

§  11.  Collector's  notice. — The  collector,  on  the  receipt  of  a  warrant 
for  the  collection  of  taxes,  shall  give  notice  to  the  taxpayers  of  the 
district  by  publicly  posting  written  or  printed,  or  partly  written  and 
partly  printed  notices  in  at  least  three  public  places  in  such  district 
one  of  which  shall  be  on  the  outside  of  the  front  door  of  the  school- 
house,  stating  that  he  has  received  such  warrant  and  will  receive  all 
•vich  taxes  as  may  be  voluntarily  paid  to  him  within  thirty  days  from 
the  time  of  posting  said  notice.  Such  collector  shall  also  give  a  like 
notice,  either  personally  or  by  mail,  at  least  twenty  days  previous  to 
the  expiration  of  the  thirty  days  aforesaid,  to  the  ticket  agent  at  the 


214  NEW  YORK  TAX  LAW. 

nearest  station  of  any  railroad  corporation,  or  the  president,  secretary  7> 
general  division  superintendent,  or  manager  of  any  canal  or  pipe  line, 
assessed  for  taxes  upon  the  tax  list  delivered  to  him  with  the  aforesaid 
warrant,  and  where  the  amount  of  the  tax  is  one  dollar  or  more  the 
collector  shall  also  give  a  like  notice  to  all  non-resident  taxpayers  on 
said  list  whose  residence  or  post-office  address  may  he  known  to  such 
collector,  or  which  may  be  ascertained  by  him  upon  inquiry  of  the 
trustees  and  clerk  of  his  district,  and  no  school  collector  shall  be  en- 
titled to  recover  from  any  railroad  corporation,  canal  company  or  pipe 
line  or  non-resident  taxpayer  more  than  one  per  centum  fees  on  the 
taxes  assessed  against  such  corporation  or  non-resident,  unless  such 
notice  shall  have  been  given  aa  aforesaid;  and  in  case  the  whole 
amount  of  taxes  shall  not  be  so  paid  in,  the  collector  shall  forthwith 
proceed  to  collect  the  same.  He  shall  receive  for  his  services,  on  all 
sums  paid  in  as  aforesaid,  one  per  centum,  and  upon  all  sums  collected 
by  him,  after  the  expiration  of  the  time  mentioned,  five  per  centum, 
except  as  hereinbefore  provided ;  and  in  case  a  levy  and  sale  shall  be 
necessarily  made  by  such  collector,  he  shall  be  entitled  to  traveling 
fees,  at  the  rate  of  ten  cents  per  mile,  to  be  computed  from  the  school- 
house  in  such  district.  Id.,  §  81. 
Amended  by  ch.  440  of  L.  1899. 

§  12.  Collector  may  execute  warrant  in  another  district, 
town  or  county. — Any  collector  to  whom  any  tax-list  and  war- 
rant may  be  delivered  for  collection  may  execute  the  same  in 
any  other  district  or  town  in  the  same  county,  or  in  any  other 
county  where  the  district  is  a  joint  district  and  composed  of 
territory  from  adjoining  counties,  in  the  same  manner  and  with 
the  like  authority  as  in  the  district  in  which  the  trustees  issuing 
the  said  warrant  may  reside,  and  for  the  benefit  of  which  said  tax 
is  intended  to  be  collected;  and  the  bail  or  sureties  of  any  col- 
lector, given  for  the  faithful  performance  of  his  official  duties, 
are  hereby  declared  and  made  liable  for  any  moneys  received  or 
collected  on  any  such  tax-list  and  warrant.  Id.,  §  82. 

§  13.  Trustees  may  renew  warrant — If  the  sum  or  sums  of 
money,  payable  by  any  person  or  persons  named  in  such  tax-list,. 


YORK  TAX  IAV.  215 

shall  not  be  paid  by  him  or  them  or  collected  by  such  warrant 
within  the  time  therein  limited,  it  shall  and  may  be  lawful  far 
the  trustees  to  renew  such  warrant  in  respect  to  such  delinquent 
person  or  persons;  and  whenever  more  than  one  renewal  of  a 
warrant  for  the  collection  of  any  tax-list  may  become  necessary 
in  any  district,  the  trustees  may  make  such  further  renewal  or 
renewals,  with  the  written  approval  of  the  supervisor  of  any  town 
in  which  a  school-house  of  said  district  shall  be  located,  to  be 
indorsed  upon  such  warrant.  Id.,  §  83. 

§  3  4.  Error  in  tax-list. —  Whenever  the  trustees  of  any  school 
district  shall  discover  any  error  in  a  tax-list  made  out  by  them, 
they  may,  with  the  approval  and  consent  of  the  superintendent 
of  public  instruction,  after  refunding  any  amount  that  may  have 
been  improperly  collected  on  such  tax-list,  if  the  same  shall  be 
required  by  him,  amend  and  correct  such  tax-list,  as  directed  by 
the  superintendent,  in  conformity  to  law.  Id.,  §  84. 

§  15.  Trustees  may  sue  for  unpaid  tax. —  Whenever  any  sum 
or  sums  of  money  payable  by  any  person  or  persons  named  in 
such  tax-list,  shall  not  be  paid  by  such  person  or  persons,  or 
collected  by  such  warrant  within  the  time  therein  limited,  or 
the  time  limited  by  any  renewal  of  such  warrant;  or  in  case  the 
property  assessed  be  real  estate  belonging  to  an  incorporated 
company,  and  no  goods  or  chattels  can  be  found  whereon  to  levy 
the  tax,  the  trustee  or  trustees  may  sue  for  and  recover  the 
same  in  their  name  of  office.  Id.,  §  85. 

§  16.  Collector  to  keep  moneys  in  his  possession. —  The 
collector  shall  keep  in  his  possession  all  moneys  received  or  col- 
lected by  him  by  virtue  of  any  warrant,  or  received  by  him  from 
the  county  treasurer  or  board  of  supervisors  for  taxes  returned 
as  unpaid,  or  moneys  apportioned  by  the  state  or  raised  by  direct 
taxation  for  teachers'  wages  or  library,  to  be  by  him  paid  out 
upon  the  written  order  of  a  majority  of  the  trustees;  said  col- 
lector, when  a  treasurer  shall  have  been  elected  in  his  district, 
shall  pay  over  the  moneys  collected  by  him  by  virtue  of  his 
warrant,  to  said  treasurer  as  hereinbefore  provided  in  this  title; 
and  he  shall  repoit  in  writing,  at  the  annual  meeting,  all  his 


216  NEW  YOKE  TAX  LAW. 

collections,  receipts  and  disbursements,  and  shall  report  to  the 
supervisor  on  or  before  the  first  Tuesday  of  March  in  each  year 
the  amounts  of  school  moneys  in  his  hands  not  paid  out  on  trus- 
tees' orders,  and  shall  pay  over  to  his  successor  in  office,  when 
he  has  duly  qualified  and  given  bail,  all  moneys  in  his  hands  be- 
longing to  the.  district.  Id.,  §  86. 

§  17.  Collector  liable  for  lost  moneys. —  If  by  the  neglect 
of  any  collector  any  moneys  shall  be  lost  to  any  school  district, 
which  might  have  been  collected  within  the  time  limited  in  the 
warrant  delivered  to  him  for  their  collection,  he  shall  forfeit  to 
such  district  the  amount  of  the  moneys  thus  lost,  and  shall 
account  for  and  pay  over  the  same  to  the  trustees  of  such  dis- 
trict, in  the  same  manner  as  if  they  had  been  collected.  Id.,  §  87. 

§  18.  Sureties  on  bond  liable  for  deficiency. —  For  the  re- 
covery of  all  such  forfeitures,  and  of  all  balances,  in  the  hands  of 
the  collector,  which  he  shall  have  neglected  or  refused  to  pay  to 
his  successor,  or  to  the  treasurer  of  such  district,  the  trustees, 
in  their  name  of  office,  shall  have  their  remedy  upon  the  official 
bond  of  the  collector,  or  any  action  and  any  remedy  given  by 
law;  and  they  shall  apply  all  such  moneys,  when  recovered,  in 
the  same  .manner  as  if  paid  without  suit.  Id.,  §  88. 

§  19.  Tax-list  to  be  filed  with  town  clerk.— Within  fifteen 
days  after  any  tax-list  and  warrant  shall  have  been  returned  by 
a  collector  to  the  trustees  of  any  school  district,  the  trustees 
shall  deliver  the  same  to  the  town  clerk  of  the  town  in  which  the 
collector  resides,  and  said  town  clerk  shall  file  the  same  in  Ms 
office.  Id.,  §  89. 

H.     UNION  FREE  SCHOOLS. 

§  20.  Union  free  schools. — In  union  free  school  districts  the 
trustees  are  designated  the  "  board  of  education."  Said  board  of 
education  shall  have  power  to  appoint  one  of  the  taxable  inhabit- 
ants of  their  district  treasurer,  and  another  collector  of  the 
moneys  to  be  raised  within  the  same  for  school  purposes,  who 
shall  severally  hold  such  appointments  during  the  pleasure  of  the 
board.  Such  treasurer  and  collector  shall  each,  and  within  ten 


YOEK  TAX  LAW.  1 217 

flays  after  notice  in  writing  of  his  appointment,  duly  served  upon 
him,  and  before  entering  upon  the  duties  of  his  office,  execute  and 
deliver  to  the  said  board  of  education  a  bond,  with  such  sufficient 
penalty  and  sureties  as  the  board  may  require,  conditioned  for  the 
faithful  discharge  of  the  duties  of  his  office.  And  in  case  such 
bond  shall  not  be  given  within  the  time  specified,  such  office  shall 
thereby  become  vacant,  and  said  board  shall  thereupon,  by  ap- 
pointment, supply  such  vacancy.  Id.,  title  VIII,  art.  1,  §  7. 

NOTE  1. —  No  special  provisions  are  made  in  the  act  relating  to  collectors  of 
such  districts,  and  the  foregoing  sections  for  the  collection  of  common  school 
taxes  are  therefore  applicable  to  them. 

NOTE  2. —  For  the  general  powers,  duties  and  liabilities  of  collectors  see 
Article  IV,  chapter  3. 

CHAPTER   V. 

Taxes  for  Highways. 
Section   1.  Meetings  ef  commissioners. 

2.  Lists  of  inhabitants. 

3.  Nonresident  lands. 

4.  Assessment  of  highway  labor,  how  made. 

5.  Copies  of  list  delivered  to  overseers. 

6.  Names  omitted. 

7.  Appeals  by  non-residents. 

8.  Credit  on  private  roads. 

9.  Certain  assessments  to  be  separate. 

10.  Tenant  to  deduct  assessment. 

11.  Reassessment  in  case  of  neglect. 

12.  Omissions  of  assessors,  how  corrected. 

13.  New  assessments  by  overseer** 

14.  Sidewalks  and  trees. 

15.  Abatement  of  tax  for  shade  trees. 

16.  Sidewalk  tax  anticipated. 

17.  Certificate  of  anticipation. 

18.  Transfer  of  certificate. 

19.  Abatement  of  tax  for  watering  trough. 

20.  System  of  taxation  defined.    ; 

21.  Town  may  change  its  system. 

22.  Vote  thereon. 

23.  When  change  to  take  effect. 

24.  Annual  tax  thereunder. 

25.  Notice  to  work. 

26.  Notice  to  non-residents, 

27.  Commutation. 

98 


218  NEW  YOEK  TAX  LAW. 

Section  28.  Teams  and  implements. 
U9.  Substitutes. 

30.  Penalties  for  neglect  to  -work  or  commute. 

31.  Assessment  for  unperformed  labor. 

32.  Penalty  for  refusal  of  overseer  to  provide  list. 

33.  Collection  of  arrearages  for  unperformed  labor. 
84.  Annual  return  of  overseers. 

35.  Noxious  weeds  in  highway. 

36.  Overseers  to  notify  occupants  to  remove  weeds. 

37.  Abatement  of  tax  for  removal  of  fence. 

38.  Abatement  of  tax  for  street  lamps. 
89.  Abatement  of  tax  for  wide  tire. 

40.  County  road  system. 

41.  Engineer. 

42.  Expense. 

43.  Exempt  from  control  of  highway  officers. 

Section  1.  Meetings  of  commissioners. —  The  commissioners 
of  highways  of  each  town  shall  meet  within  eighteen  days  after 
the  annual  town-meeting,  at  the  town  clerk's  office,  on  such 
day  as  they  shall  agree  upon,  and  afterwards  at  such  other 
times  and  places  as  they  shall  think  proper.  L.  1890,  c.  668, 
§30. 

§  2.  Lists  of  inhabitants. —  Each  of  the  overseers  of  high- 
ways shall  deliver  to  the  clerk  of  the  town,  within  sixteen  days 
after  his  appointment,  a  list  subscribed  by  him,  of  the  names 
of  all  the  inhabitants  in  his  highway  district,  who  are  liable  to 
work  on  the  highways;  and  the  town  clerk  shall  deliver  such 
lists  to  the  commissioners  of  highways.  Id.  §31. 

§  3.  Non-resident  lands. —  The  commissioners  of  highways 
in  each  town,  before  making  the  assessment  of  highway  labor, 
shall  make  out  a  list  and  statement,  of  the  contents  of  all 
unoccupied  lots,  pieces  or  parcels  of  land  within  the  town, 
owned  by  non-residents;  every  lot  so  designated,  shall  be  de- 
scribed in  the  same  manner  as  is  required  from  assessors,  and 
its  value  shall  be  set  down  opposite  to  the  description;  such 
value  shall  be  the  same  as  was  affixed  to  the  lot  in  the  last 
assessment-roll  of  the  town;  and  if  such  lot  was  not  separately 


YORK  TAX  LAW.  219 

\ 
valued  in  such  roll,  then  in  proportion  to  the  valuation  which 

shall  have  been  affixed  to  the  whole  tract,  of  which  such  lot 
shall  be  a  part    Id.  §  32. 

§  4.  Assessments  of  highway  labor,  how  made. —  The  com- 
missioners of  highways  shall,  at  their  first  or  some  subsequent 
meeting,  ascertain,  assess  and  apportion  the  highway  labor  to 
be  performed  in  their  town,  in  the  then  ensuing  year,  as  follows: 

1.  The  whole  number  of  days  work  to  be  assessed  in  each 
year,  shall  be  ascertained,  and  shall  be  at  least  three  times  the 
number  of  taxable  inhabitants  in  the  town. 

2.  Every  male  inhabitant  being  above  the  age  of  twenty-one  years 
(excepting  all  honorably  discharged  soldiers  and  sailors  who  lost  an 
arm  or  a  leg  in  the  service  of  the  United  States,  during  the  late  war, 
or  who  are  unable  to  perform  manual  labor  by  reason  of  injuries  re- 
ceived, or  disabilities  incurred  in  such  service,  member  of  any  fire 
company  formed  or  created  pursuant  to  any  statute  and  situated 
within  any  such  town,  persons  seventy  years  of  age,  clergymen  and 
priests  of  every  denomination,  paupers,  idiots  and  lunatics),  shall  be 
assessed  at  least  one  day. 

Amended  by  ch.  353  of  1898. 

3.  The  residue  of  such  days  work,  shall  be  apportioned  and 
assessed  upon  the  estate,  real  and  personal,  of  every  inhabitant 
of  the  town,  including  corporations  liable  to  taxation  therein, 
as  the  same  shall  appear  by  the  last  assessment-roll  of  the  town, 
and  upon  each  tract  or  parcel  of  land  owned  by  non-residents 
of  the  town  contained  in  the  list  made  by  the  commissioners, 
excepting  such  as  are  occupied  by  an  inhabitant  of  the  town, 
which  shall  be  assessed  to  the  occupant.    The  assessment  of 
labor  for  personal  property,  must  be  in  the  district  in  which 
the  owner  resides,  and  real  property  in  the  district  where  it  is 
situated,  except  that  the  assessment  of  labor  upon  the  property 
of  corporations,  may  be  in  any  district  or  districts  of  the  town, 
and  such  labor  may  be  worked  out  or  commuted  for,  as  if  the 
corporation  were  an  inhabitant  of  the  district;  but  the  real 
property  within  an  incorporated  village  or  city,  exempted  from 
the  jurisdiction  of  the  commissioners  of  highways  of  the  town, 
and  personal  property  of  an  inhabitant  thereof,  shall  not   be- 


220  NEW  YORK  TAX 

.^ 

assessed  for  highway  labor  by  the  commissioners  of  highways 
of  the  town.  Whenever  the  assessors  of  any  town  shall  have 
omitted  to  assess  any  inhabitant,  corporation  or  property  therein, 
the  commissioners  of  highways  shall  assess  the  same,  and  appor- 
tion the  highway  labor  as  above  provided. 

4.  The  commissioners  shall  affix  to  the  name  of  each  person 
named  in  the  lists  furnished  by  the  overseers,  and  of  assessable 
corporations,  and  to  the  description  of  each  tract  or  parcel  of 
land  contained  in  the  list  prepared  by  them  of  non-resident  lands, 
the  number  of  days  which  such  person  or  tract  shall  be  assessed 
for  highway  labor,  as  herein  directed,  and  the  commissioners 
shall  subscribe  such  lists,  and  file  them  with  the  town  clerk. 

5.  If  the  commissioners  of  highways  shall   neglect  for  one 
year,   after  any  highway   shall  have   been  laid  out,  and  title 
thereto  acquired,  to  open  or  work  the  same,  or  any  part  thereof, 
and  any  inhabitant  or  corporation  of  the  town,  in  or  through 
which  the  highway  runs,  shall  give  ten  days  notice  to  the  com- 
missioners of  the  town,  that  they  desire  to  apply  the  whole 
or  any  part  of  their  highway  labor  to  the  working  of  such  high- 
way, the  commissioners  shall  assign  such  inhabitants  and  cor- 
porations to  such  highway  district,  direct  the  highway  labor 
for  which  they  are  annually  assessed  to  be  applied  to  the  same, 
and  cause  the  same  to  be  worked  and  put  in  good  order  for 
vehicles  and  travelers  within  one  year,  under  the  direction  of 
any  of  such  inhabitants,  whom  such  commissioners  may  appoint 
as  an  overseer  of  the  labor  so  to  be  applied  to  such  highway; 
and  when  the  number  of  days  labor  assessed  in  the  current 
year  to  such  inhabitants,  as  the  annual  highway  tax,  is  not 
sufficient  to  put  such  highway  in  good  order,  the  inhabitants 
and  corporations  may  anticipate  the  whole  or  any  part  of  the 
highway  labor  assessed,  and  to  be  assessed  against  them,  for 
a,  period  not  exceeding  three  years,  but  from  no  one  of  the 
districts  of  the  town  shall  more  than  one-half  of  its  annual 
labor  be  taxed  and  applied  to  any  highway  not  embraced  in 
such  district.    Id.  §  33. 


YOEK  TAX  LAW.  221 

§  5  Copies  of  list  delivered  to  overseers. —  The  commis- 
sioners of  highways  shall  direct  the  clerk  of  the  town  to  make 
copies  of  such  lists,-  and  shall  subscribe  such  copies,  after  which 
they  shall  cause  the  several  copies  to  be  delivered  to  the  re- 
spective overseers  of  highways  of  the  several  districts  in  which 
the  highway  labor  is  assessed,  and  the  acceptance  of  the  list  by 
any  overseer  to  whom  the  same  may  be  delivered,  shall  be 
deemed  conclusive  evidence  of  his  acceptance  of  the  office  of 
overseer.  Id.  §  34. 

§  6.  Names  omitted.— The  names  of  persons  or  corporations 
omitted  from  any  such  list,  and  of  new  inhabitants,  shall  from 
time  to  time  be  added  to  the  several  lists,  and  they  shall  be 
assessed  by  the  overseers  in  proportion  to  their  real  and  per- 
sonal estate  to  work  on  the  highways  as  others  assessed  by  the 
commissioners  on  such  lists,  subject  to  an  appeal  to  the  com- 
missioners of  highways.  Id.  §  35. 

§  7.  Appeals  by  non-residents.— Whenever  any  non-resident 
owner  of  unoccupied  lands  shall  conceive  himself  aggrieved  by 
any  assessment  of  any  commissioner  of  highways,  such  owner, 
or  his  agent,  may,  within  thirty  days  after  such  assessment, 
appeal  to  the  county  judge  of  the  county  in  which  such  land 
is  situated,  who  shall,  within  twenty  days  thereafter,  hear  and 
decide  such  appeal,  the  owner  or  agent  giving  notice  to  the  com- 
missioners of  highways  of  the  time  of  the  hearing  before  the 
judge,  and  his  decision  thereupon  shall  be  final  and  conclusive, 
Id.  §  30. 

§  8.  Credit  on  private  roads. — The  commissioners  of  high- 
ways of  each  town  shall  credit  to  such  persons  as  live  on  private 
roads  and  work  the  same,  so  much  on  account  of  their  assess- 
ments as  the  commissioners  may  deem  necessary  to  work  such 
private  road,  or  shall  annex  the  private  roads  to  some  of  the 
highway  districts.  Id.  §  37. 

§  9.  Certain    assessments    to  be  separate. — Whenever  the 
is!  ior.ors  of  highways  shall  assess  the  occupant,  for  any 


222  KEW  YOEK  TAX  LAW. 

land  not  owned  by  such  occupant,  they  shall  distinguish  in 
their  assessment  lists,  the  amount  charged  upon  such  land,  from 
the  personal  tax,  if  any,  of  the  occupant  thereof;  but  when 
any  such  land  shall  be  assessed  in  the  name  of  the  occupant, 
the  owner  thereof  shall  not  be  assessed  during  the  same  year 
to  work  on  the  highways,  on  account  of  the  same  land.  Id.  §  38. 

§  10.  Tenant  to  deduct  assessment. — Whenever  any  tenant 
of  any  land  for  a  less  term  than  twenty-five  years,  shall  be 
assessed  to  work  on  the  highways  for  such  land,  and  shall 
actually  perform  such  work,  or  commute  therefor,  he  shall  be 
entitled  to  a  deduction  from  the  rent  due,  or  to  become  due 
from  him  for  such  land,  equal  to  the  full  amount  of  such  assess- 
ment, estimating  the  same  at  the  rate  of  one  dollar  per  day, 
unless  otherwise  provided  for  by  agreement  between  the  tenant 
and  his  landlord.  Id  §  39. 

§  11.  Reassessment  in  case  of  neglect. —  If  it  shall  appear 
from  the  annual  return  of  any  overseer  of  highways,  that  any 
person  or  corporation  who  was  assessed  to  work  on  the  high- 
ways (other  than  non-residents),  has  neglected  to  work  the 
whole  number  of  days  assessed,  and  has  not  commuted  for, 
or  otherwise  satisfied  such  deficiency,  the  commissioners  of 
highways  shall  reassess  the  deficiency  to  the  person  so  delin- 
quent, at  the  next  assessment  for  work  for  highway  purposes, 
and  add  it  to  his  annual  assessment;  such  reassessment  shall 
not  exonerate  any  overseer  of  highways  from  any  penalty  which 
he  may  have  incurred  under  the  provisions  of  this  chapter. 
Id.  §  40. 

§  12.  Omissions  of  assessors  corrected. — Whenever  the  as- 
sessors of  any  town  shall  have  omitted  to  assess  any  inhabitant 
or  property  in  their  town,  the  commissioners  of  highways  shall 
assess  the  persons  and  property  so  omitted,  and  shall  apportion 
highway  labor  upon  such  persons  or  property,  in  the  same  man- 
ner as  if  they  had  been  duly  assessed  upon  the  last  assessment- 
i-olL  Id.  §  41. 


NEW  YORK  TAX  LAW.  223 

§  13.  New  assessments  by  overseers. — When  the  quantity 
of  labor  assessed  on  the  inhabitants  of  any  district  by  the 
commissioners  of  highways,  shall  be  deemed  insufficient  by  the 
overseer  of  the  district  to  keep  the  highways  therein  in  repair, 
such  overseer  shall  make  another  assessment  on  the  actual 
residents  of  the  district,  in  the  same  proportion,  as  near  as 
may  be,  and  not  exceeding  one-third  of  the  number  of  days 
assessed  in  the  same  year  by  the  commissioners,  on  the  in- 
habitants of  the  district;  and  the  labor  so  assessed  by  an  over- 
seer, shall  be  performed  or  commuted  for  in  like  manner,  as 
if  the  same  had  been  assessed  by  commissioners  of  highways. 
Id.  §  42. 

§  14.  Sidewalks  and  trees — The  commissioners  of  highways 
may,  by  an  order  in  writing  duly  certified  by  a  majority  of 
them,  authorize  the  owners  of  property  adjoining  the  highways, 
at  their  own  expense,  to  locate  and  plant  trees,  and  locate  and 
construct  sidewalks  along  the  highways  in  conformity  with  the 
topography  thereof,  which  order,  with  a  map  or  diagram  show- 
^ng  the  location  of  the  sidewalk  and  tree  planting,  certified  by 
he  commissioners,  shall  be  filed  in  the  office  of  the  clerk  of  the 
town  where  the  highway  is  located,  within  ten  days  after  the 
making  of  the  order.  Id.  §  43. 

§  15.  Abatement  of  tax  for  shade  trees. — Any  inhabitant 
liable  to  highway  tax,  who  shall  hereafter,  pursuant  to  such 
an  order,  transplant  by  the  side  of  the  highway  adjoining  his 
premises,  any  forest  shade  trees,  fruit  trees,  or  any  nut  bearing 
trees,  suitable  for  shade  trees,  shall  be  allowed  by  the  overseers 
of  highways,  or  other  officer  having  charge  of  the  highway,  in 
abatement  of  his  highway  tax,  one  dollar  for  every  four  trees 
set  out;  but  all  trees  must  have  been  set  out  the  year  previous 
to  such  allowance,  and  be  living  and  well  protected  from  ani- 
mals at  the  time  of  the  allowance,  and  not  further  than  eight 
ieet  from  the  outside  line  of  any  highway  three  rods  wide,  and 


224:  NEW  YORK  TAX  LAW. 

not  in  ore  than  one  additional  foot  further  therefrom,  for  each 
additional  rod  in  width  of  highway,  and  not  less  than  seventy 
feet  apart,  on  the  same  side  of  the  highway,  if  elms,  or  fifty 
feet,  if  other  trees;  trees  transplanted  by  the  side  of  the  high- 
way, in  place  of  trees  which  have  died,  shall  be  allowed  for  in 
the  same  manner.  Such  abatement  of  highway  tax  to  any 
person,  shall  not  exceed  one-quarter  of  his  annual  highway  tax 
in  any  one  year;  but  such  abatement  shall  be  allowed  by  the 
overseers  of  highways,  or  other  officers  having  charge  of  the 
highway,  annually,  until  it  shall  have  equalled  the  whole  number 
of  trees  set  out,  at  the  rate  herein  specified.  Id.  §  44. 

§  16.  Sidewalk  tax  anticipated. —  The  commissioners  of  high- 
ways of  any  town,  may,  upon  the  written  application  of  a 
majority  of  the  inhabitants  in  any  highway  district,  subject 
to  assessment  for  highway  labor  therein,  authorize  not  more 
than  one-quarter  of  the  highway  labor  of  the  district,  or  of  the 
commutation  money  received  therefor,  to  be  expended  under 
the  direction  of  the  overseer  of  highways  of  the  district,  in  the 
construction,  repairs  and  improvement  of  any  sidewalks  within 
the  limits  of  the  district,  and  may  by  writing  signed  by  them, 
filed  with  the  town  clerk,  authorize  not  more  than  one-fourth 
of  the  highway  labor  of  the  district,  to  be  anticipated  for  not 
more  than  three  years,  for  constructing,  improving  or  repairing 
any  such  sidewalk;  and  thereupon  any  person  or  corporation, 
assessed  for  highway  labor  in  the  district,  may,  for  such  pur- 
pose, anticipate  his  or  its  assessment  for  highway  labor  for 
the  term  prescribed  by  the  commissioners,  and  may  perform 
such  labor,  under  the  direction  of  the  overseer  within  such  time^ 
or  commute  therefor.  Id.  §  45. 

§  17.  Certificate  of  anticipation. —  The  overseer  shall  give  to 
such  person  or  corporation,  upon  the  performance  of  such  labor 
or  commutation  therefor,  a  certificate  signed  by  him,  showing 
the  number  of  days  labor  so  anticipated  and  worked,  or  com- 
muted for  by  such  person  or  corporation;  and  in  each  succeeding; 


NEW  YOEK  TAX  LAW.  225 

year,  upon  presentation  of  such  certificate,  the  person  or  cor- 
poration shall  be  credited  and  allowed  by  the  overseer  of  high- 
ways, with  the  performance  of  the  number  of  days  labor  assessed 
for  such  year,  until  the  credit  shall  equal  the  number  of  days 
stated  in  the  certificate  to  have  been  anticipated,  and  shall  in- 
dorse thereon  a  statement  signed  by  him,  showing  the  credit 
and  allowance.  Id ,  §  4.6. 

§  18.  Transfer  of  certificate.—  Such  certificate  may  be  trans- 
ferred to  any  grantee,  upon  a  voluntary  grant  of  the  real 
property  upon  which  such  highway  labor  is  assessable,  and  if 
such  real  property  is  transferred  otherwise  than  by  voluntary 
grant,  it  shall  be  deemed  to  have  been  transferred  to  the  person 
succeeding  thereto,  and  in  the  hands  of  any  such  transferee, 
it  shall  have  the  same  effect  as  when  held  by  the  original  owner, 
Id.,  §  47. 

§  19.  Abatement  of  tax  for  watering  trough. — The  commissioners 
of  highways  shall  annually  abate  three  dollars  from  the  highway  tax 
of  any  inhabitant  of  a  highway  district,  who  shall  construct  on  liig 
own  land  therein,  and  keep  in  repair  a  watering  trough  beside  the 
public  highway,  well  supplied  with  fresh  water,  the  surface  of  which 
shall  be  two  or  more  feet  above  the  level  of  the  ground,  and  easily  ac- 
cessible for  horses  with  vehicles;  but  the  number  of  such  watering 
troughs  in  the  district,  and  their  location,  shall  be  designated  by  the 
commissioners.  In  a  town  in  which  the  highways  are  worked  or  re- 
paired by  the  money  system  of  taxation,  the  commissioners  of  high- 
ways shall  annually  issue  to  each  person  to  whom  such  an  abatement 
is  allowed,  a  certificate  specifying  the  amount  thereof.  Id.,  §  48. 

As  amended,  Laws  1897,  ch.  227. 

§  20.  System  of  taxation  defined. —  The  system  of  taxation 
for  working  and  repairing  highways,  as  hereinbefore  provided, 
shall  be  known  as  "  The  Labor  System  of  Taxation,"  and  the 
system  hereinafter  provided,  shall  be  known  as  "The  Money 
System  of  Taxation.''  Id.,  §  49. 

§  21.  Town  may  change  its  system  — Xny  town  may  change 
its  system  of  taxation  for  working  and  repairing  its  highways, 
29 


226  NEW  YORK  TAX  LAW. 

by  complying  with  the  following  provisions  relating  thereto.     Id., 
§  50. 

§  22.  Vote  thereon. — Upon  the  written  request  of  twenty-five  tax- 
payers of  any  town,  the  electors  thereof  may,  at  a  special  or  biennial 
town  meeting,  vote  by  ballot  upon  the  question  of  changing  the  system 
of  taxation  for  working  the  highway ;  but  no  person  residing  in  an 
incorporated  village  or  city,  exempted  from  the  jurisdiction  of  com- 
missioners of  highways  of  the  town,  shall  sign  such  request,  or  vote 
upon  such  question.  Id.,  §  51,  as  am.  L.  1895,  ch.  386. 

Amended  by  ch,  25  of  1900. 

§  23.  When  change  to  take  effect. — When  a  town  shall  have  voted 
to  change  the  system  of  working  and  repairing  the  highways,  as  herein 
provided,  such  change,  except  in  so  far  as  it  affects  the  duties  of  the 
town  assessors  in  indicating  and  placing  on  the  assessment-roll  the 
property  and  persons  subject  to  assessment  and  taxation  for  the  repair 
of  highways  and  of  the  highway  commissioners  and  town  board  in 
determining  and  certifying  the  amount  of  such  tax,  shall  not  take 
effect  until  the  next  annual  meeting  of  the  board  of  supervisors,  after 
the  town  meeting  at  which  it  was  decided  to  make  the  change;  and 
until  such  annual  meeting  of  the  board  of  supervisors  the  former  sys- 
tem of  repairing  highways  and  of  taxation  therefor  shall  remain  in 
force  in  said  town;  provided,  however,  that  when  such  change  shall 
have  been  voted  at  a  town  meeting  held  subsequent  to  the  first  day  of 
July  in  any  year  it  shall  not  take  effect,  except  as  to  the  duties  required 
to  be  performed  by  the  town  officers  as  specified  herein;  until  the 
second  annual  meeting  of  the  board  of  supervisors  next  succeeding 
such  town  meeting.  In  each  town  of  Westchester  county  such  change 
shall  be  for  a  term  not  less  than  five  years.  Id.,  §  52,  as  am.  L.  1895, 
ch.  386. 

Amended  by  ch.  15  of  1901. 

§  24.  Annual  tax  thereunder. — Any  town  voting  in  favor  of  the 
money  system,  shall  annually  raise  by  tax,  to  be  levied  and  collected 
the  same  as  other  town  taxes,  for  the  repair  of  the  highways,  an 
annual  sum  of  money,  which  shall  be  equal  to  at  least  one-half  the 
value  at  the  commutation  rates,  of  the  highway  labor  which  should  be 
assessable  under  the  labor  system;  but  in  any  town  in  which  there 
may  be  an  incorporated  village,  which  forms  a  separate  road  district, 
and  wherein  the  roads  and  streets  are  maintained  at  the  expense  of 
such  village,  all  property  within  such  village  shall  be  exempt  from  the 
levy  and  collection  of  such  tax  for  the  repair  of  highways  of  such  town ; 
and  the  assessors  of  such  town  are  hereby  required  to  indicate  on  the 
assessment-roll  the  property  included  in  such  incorporated  village, 
in  a  column  separate  from  that  containing  a  list  of  the  property  in 
the  town  not  included  in  such  village;  and  shall  also  place  on  the 


NEW  YORK  TAX  LAW.  22? 

assessment-roll  the  names  of  all  persons  liable  to  poll  tax  who  are  not  resi- 
dents of  such  village,  and  the  board  of  supervisors  are  directed  to  levy  a  tax 
of  one  dollar  on  each  person  liable  to  poll-tax  as  thus  indicated;  but  this  act 
shall  not  apply  to  assessments  made  for  damages  and  charges  for  laying  out 
or  altering  any  road,  or  for  erecting  or  repairing  any  bridge  in  such  town. 
The  amount  of  such  tax  shall  be  determined  by  the  commissioners  of  high- 
ways and  the  town  board  who  shall  certify  the  same  to  the  board  of  super- 
visors, the  same  as  any  other  town  charge.  The  clerk  of  the  board  of  super- 
visors of  each  county  containing  a  town  which  has  voted  for  the  money  system 
shall,  on  or  before  the  first  day  of  January  of  each  year  transmit  to  the*  state 
comptroller  a  statement  certified  by  him,  and  signed  and  verified  by  the  chair- 
man of  such  board,  stating  the  name  of  each  town  so  voting,  and  the  amount  of 
money  tax  levied  therein  for  the  repair  of  highways  during  the  preceding  year. 
The  comptroller  shall  draw  his  warrant  upon  the  state  treasurer  in  favor  of 
the  treasurer  of  the  county  in  which  such  town  is  situated,  for  an  amount 
equal  to  fifty  per  centum  of  the  amount  so  levied  in  each  town.  The  county 
treasurer  shall  pay  out  the  amount  so  paid  to  him  on  account  of  the  money 
tax  levied  in  any  such  town  upon  the  order  of  the  highway  commissioner 
thereof  to  be  used  by  him,  for  the  repair  and  permanent  improvement  of  such 
highway  therein,  and  in  such  manner  as  the  commissioner  of  highways  and 
town  board  may  determine.  The  sum  paid  by  the  state  to  any  town  by  virtue 
of  this  section  shall  not  exceed,  in  any  one  year,  one  tenth  of  one  per  centum 
of  the  taxable  property  of  such  town. 

Id.,  §  53,  as  am.  L.  1893,  ch.  412. 

Amended  by  ch.  351  of  1898;  amended  by  ch.  156  of  1902. 

§  25.  Notice  to  work.  Every  overseer  of  highways  shall  give  at  least 
twenty-four  hours  notice  to  all  residents  of  his  district,  and  corporations  as- 
sessed to  work  upon  the  highways  therein,  of  the  time  and  place  at  which  they 
are  to  appear  for  that  purpose,  and  with  what  teams  and  implements,  and  that 
they  will  be  allowed  at  the  rate  of  one  day  for  every  eight  hours  of  work  on 
the  highways,  between  seven  o'clock  in  the  forenoon  and  six  o'clock  in  the 
afternoon.  The  notice  to  corporations  shall  be  served  personally  on  an  agent 
thereof  residing  in  the  town,  if  any,  or  if  none,  by  filing  the  notice  in  the 
office  of  the  town  clerk,  at  least  five  davs  before  the  labor  shall  be  required; 
and  any  number  of  days  not  exceeding  fifty,  may  be  required  to  be  performed 
by  any  such  corporation  in  any  one  day.  Id.,  §  60. 

§  26.  Notice  to  non-residents—  Every  overseer  of  highways 
shall  give  at  least  five  days  notice  to  every  resident  agent  of 
every  non-resident  land-holder,  whose  lands  are  assessed,  of  the 
number  of  days  snch  non-resident  is  assessed,  and  the  time 
and  place  at  which  the  labor  is  to  be  performed.  If  the  over- 
seer  can  not  ascertain  that  such  non-resident  has  an  agent 
within  the  town,  he  shall  file  a  written  notice  in  the  office  of 
the  town  clerk,  at  least  twenty  days  before  the  time  appointed 
for  performing  such  labor,  containing  the  names  of  such  non- 
residents, when  known,  and  a  description  of  the  lands  assessed, 


228  NEW  YOEK  TAX  LAW. 

with  the  number  of  days  labor  assessed  on  each  tract,  and  the  time  and" 
place  at  which  the  labor  is  to  be  performed.     Id.,  §  61. 

§  27.  Commutation. — Every  person  and  corporation  shall  work  the 
whole  number  of  days  for  which  he,  or  it,  shall  have  been  assessed; 
except  such  days  as  shall  be  commuted  for,  at  the  rate  of  one  dollar  per 
day  and  such  commutation  money  shall  be  paid  to  the  overseers  of 
highways  of  the  district  in  which  the  labor  shall  be  assessed,  within  at 
least  twenty-four  hours  before  the  time  when  the  person  or  corpora- 
tion is  required  to  appear  and  work  on  the  highways;  but  any  cor- 
poration must  pay  its  commutation  money  to  the  commissioners  of 
highways  of  the  town,  who  shall  pay  the  same  to  the  overseers  of  the 
districts  respectively,  in  which  the  labor  commuted  for  was  assessed, 
except. in  the  counties  of  Eensselaer,  Chemung,  Onondaga,  Columbia, 
Otsego,  Chatauqua,  Chenango,  Madison,  Wayne,  Erie,  Franklin,  Sul- 
livan, Tioga,  Saratoga,  Broome,  Orange,  Ontario,  Genesee,  Essex, 
Schenectady,  Livingston,  Schuyler,  Monroe,  Oneida,  Niagara,  Or- 
leans, St.  Lawrence,  Oswego,  Clinton  and  Jefferson,  where  such  com- 
mutation money  shall  be  paid  on  or  before  the  first  day  of  June  in  each 
year,  to  the  commissioner  or  commissioners  of  highways  of  the  town  in 
which  the  labor  shall  be  assessed,  and  such  commutation  money  shall 
be  expended  by  the  commissioner  or  commissioners  of  highways  upon 
the  roads  and  bridges  of  the  town,  as  may  be  directed  by  the  town 
board.  Id.,  §  62,  as  am.  L.  1895,  ch.  579. 

Amended  by  ch.  334  of  1897:  amended  by  ch.  345  of  1899;  amended  by  ch. 
153  of  1901 ;  amended  by  ch.  105  of  1902. 

§98.  Teams  and  implements. —  Every  overseer  of  highways 
may  require  a  team,  or  a  cart,  wagon  or  plow,  with  a  pair  of 
horses  or  oxen,  and  a  man  to  manage  them,  from  any  person 
having  the  same  within  his  district,  who  shall  have  been  as- 
sessed three  days  or  more,  and  who  shall  not  have  commuted  for 
his  assessment;  and  the  person  furnishing  the  same  upon  such 
requisition,  shall  be  entitled  to  a  credit  of  three  days  for  each 
day's  service  therewith.  Id ,  §  63. 

§  29.  Substitutes. —  Every  person  or  corporation  assessed  to- 
work  on  the  highways,  and  warned,  who  does  does*  not  com- 
mute therefor,  may  appear  in  person  or  by  an  able  bodied  man 
as  a  substitute.  A  day's  labor  shall  be  eight  hours  of  work, 
and  every  person  or  corporation  assessed  more  than  one  day 
shall  be  allowed  to  work  ten  hours  in  each  day.  Id.,  §  64:. 

*  So  in  tli"  o'-i-inal 


NEW  YORK  TAX  LAW.  22'.) 

§  30.  Penalties  for  neglect  to  work  or  commute  —  Every 
person  or  corporation  assessed  highway  labor,  who  shall  not 
•commute,  and  who  shall  not  appear  and  work  when  duly  noti- 
fied, shall  be  liable  to  a  penalty  of  one  dollar  and  fifty  cents 
for  every  day  he  shall  so  fail  to  appear  and  work;  and  for 
wholly  omitting  to  comply  with  any  requisition  to  furnish  a 
team,  cart,  wagon,  implements  and  man,  he  shall  be  liable  to 
-a  penalty  of  five  dollars  for  each  day's  omission,  and  for  omitting 
to  furnish  either  a  cart,  wagon,  plow,  team  or  man  to  manage 
the  team,  he  shall  be  liable  to  a  penalty  of  one  dollar  and  fifty 
cents  for  each  day's  omission;  and  if  any  person  shall  after 
appearing,  remain  idle,  or  not  work  faithfully,  or  hinder  others" 
from  working,  he  shall  be  liable  to  a  penalty  at  the  rate  of 
one  dollar  and  fifty  cents  a  day,  for  each  hour.  The  penalties 
herein  imposed,  may  be  recovered  by  action  by  the  overseer 
of  highways  as  such,  and,  when  collected,  shall  be  expended 
or  disposed  of  by  the  overseer  in  the  same  manner  as  commuta- 
tion moneys.  The  penalties,  when  recovered,  shall  be  applied 
in  satisfaction  of  the  labor  assessed,  for  omission  to  perform 
which,  the  penalties  were  respectively  imposed.  The  overseer 
of  highways  may  excuse  any  omission  to  perform  labor  when 
required,  if  a  satisfactory  reason  shall  be  given  therefor;  but 
the  acceptance  of  any  such  excuse  shall  not  exempt  the  person 
excused  from  commuting  for,  or  working  the  whole  number  of 
days  fo*  which  he  shall  have  beer  assessed  during  the  year. 
Id ,  §  65. 

§  31.  Assessment  for  unperformed  labor. — Every  overseer  of  high- 
ways shall,  on  or  before  September  first  of  each  year,  or  at  such  other 
time  as  the  board  of  supervisors  may  by  resolution  prescribe,  make  out 
and  deliver  to  the  commissioner  of  highways  of  his  town,  a  list  of  all 
persons  and  corporations  who  have  not  worked  out,  or  commuted  for 
thilr  highway  assessment,  with  the  number  of  days  not  worked  or 
commuted  for  by  each,  charging  for  each  day  in  such  a  list,  at  the  rate 
of  one  dollar  and  fifty  cents  per  day;  and  also  a  list  of  all  the  lands 
of  non-residents  and  persons  unknown,  which  were  assessed  on  his 
warrant  by  the  commissioners  of  highways,  or  added  by  him,  on  which 
the  labor  assessed  has  not  been  performed  or  commuted  for,  and  the 


230  NEW  YORK  TAX  LAW. 

number  of  days  labor  unpaid  by  each,  charging  for  the  same  at  the- 
rate  of  one  dollar  and  fifty  cents  per  day,  which  list  shall  be  accom- 
panied by  the  affidavit  of  the  overseer,  that  he  has  given  the  notice 
required,  to  appear  and  work,  and  that  the  labor  specified  in  the  list 
returned,  has  not  been  performed  or  commuted,  and  it  shall  be  the 
duty  of  the  commissioners  of  highways  to  collect  and  present  such 
lists  to  the  town  board  of  his  town  at  the  meeting  held  on  the  Thurs- 
day next  preceding  the  annual  meeting  of  the  board  of  supervisors. 
The  town  board  shall  certify  the  amount  of  unpaid  taxes  so  returned 
to  them  by  the  commissioners  of  highways  to  the  board  of  supervisors 
Id.,  §  66. 

Amended  by  ch.  350  of  1898;  ch.  437  of  1901  and  ch.  75  of  1902. 

§  32.  Penalty  for  refusal  of  overseer  to  provide  list. — If  any  over- 
seer shall  refuse  or  neglect  to  deliver  such  list  to  the  commissioner  of 
highways  or  to  make  the  affidavits  herein  directed,  he  shall  for  every 
such  offense,  forfeit  the  sum  of  ten  dollars,  and  the  amount  of  taxes- 
for  labor  remaining  unpaid,  at  the  rate  of  one  dollar  for  each  day 
assessed.  The  commissioners  of  highways  shall,  in  case  of  such  re- 
fusal or  neglect,  recover  such  penalty  and  apply  the  amount  recovered 
in  making  and  improving  the  highways  and  bridges  of  the  delinquent, 
overseer's  district.  Id.,  §  67. 

Amended  by  ch.  350  of  1898. 

§  33.  Collection  of  arrearages  for  unperformed  labor. — 
Each  board  of  supervisors,  at  its  annual  meeting  in  each  year, 
shall  cause  the  amount  of  such  arrearages  for  highway  labor 
returned  to  them,  estimating  each  day's  labor  at  one  dollar 
and  fifty  cents  a  day,  to  be  levied  and  collected  from  the  real 
or  personal  estate  of  the  person,  corporation,  or  from  the  non- 
resident real  estate,  specified  in  such  list,  to  be  collected  by  the 
collectors  of  the  several  towns,  in  the  same  manner  that  other 
town  taxes  are  collected,  and  shall  order  the  same,  when  col- 
lected, to  be  paid  over  to  the  commissioners  of  highways  of  the 
town  wherein  the  same  is  collected,  to  be  by  them  applied  toward 
the  construction,  repairs  and  improvement  of  the  highways  and 
bridges  in  the  district  in  which  the  labor  was  originally  assessed. 
Id.,  §  68. 

§34  Annual  return  of  overseers. —  Every  overseer  of  high- 
ways shall,  on  the  second  Tuesday  next  preceding  the  time  of 
holding  the  annual  town-meetiii!;  in  his  town,  within  the  year 


YOKK  TAX  LAW. 

for  which  he  is  elected  or  appointed,  render  to  one  of  the 
commissioners  of  highways  of  the  town,  an  account  in  writing, 
verified  by  his  oath,  and  containing, 

1.  The  names  of  all  persons  assessed  to  work  on  the  highways 
in  the  district  of  which  he  is  overseer. 

2.  The  names  of  all  those  who  have  actually  worked  on  the 
highways,  with  the  number  of  days  they  have  so  worked. 

3.  The  names  of  all  those  from  whom  penalties  have  been 
collected,  and  the  amounts  thereof. 

4.  The  names  of  all  those  who  have  commuted,  and  the  man- 
ner in  which  the  moneys  arising  from  penalties  and  commuta- 
tions have  been  expended  by  him. 

5.  A  list  of  all  persons  whose  names  he  has  returned  to  the 
supervisor  as  having  neglected   or  refused  to  work  out  their 
highway  assessments,  with  the  number  of  days  and  the  amount 
of  tax  so  returned  for  each  person,  and  a  list  of  all  the  lands 
which   he  has  returned  to  the  supervisor  for  non-payment  of 
taxes,  and  the  amount  of  tax  on  each  tract  of  land  so  returned; 
and  he  shall  then  and  there  pay  to  the  commissioners  of  high- 
ways, all   money  remaining  in   his  hands   unexpended,  to  be 
applied  by  them  in  making  and  improving  the  highways  and 
bridges  of  the  town,  in  such  manner  as  they  shall  direct;  and 
if  he  shall  neglect  or  refuse  to  render  such  account,  or  if,  having 
rendered  the  same,  he  shall  refuse  or  neglect  to  pay  any  balance 
which  then  may  be  due  from  him,  he  shall  for  every  such  offense, 
forfeit  the  sum  of  ten  dollars.  Id..  §  t>9. 

§  35.  Noxious  weeds  in  highway. — Every  person  or  corporation, 
owning  or  occupying,  under  a  lease  for  one  or  more  years,  any  lands, 
abutting  upon  any  highway,  shall  cause  all  noxious  weeds,  briers,  and 
brush  growing  upon  such  lands  within  the  bounds  of  the  highway,  to 
be  cut  or  destroyed  between  the  fifteenth  day  of  June  and  the  first  day 
of  July,  and  between  the  fifteenth  day  of  August  and  the  first  day  of 
September,  in  each  and  every  year;  but  boards  of  supervisors  may 
fix  a  different  period  or  periods,  for  such  cutting  or  destruction  in 
their  respective  counties.  No  person  shall  place  or  cause  to  be  placed, 
any  noxious  weeds,  or  the  seeds  of  such  weeds,  within  the  bounds  of 


232  NEW  YORK  TAX  LAW. 

any  public  highway.     Any  willful  violation  of  this  section,  shall  sub- 
ject the  person  or  corporation  so  offending,  to  a  penalty  of  ten  dollars 
for  each  offense.     Id.,  §  70. 
Amended  by  ch.  681  of  1899. 

§  3G.  Overseers  or  commissioners  of  highways  to  notify  owners  or 
occupants  to  remove  weeds.  The  overseers  of  every  highway  district, 
or  if  there  are  no  such  overseers,  the  commissioners  of  highways,  shall 
give  written  notice  to  any  owner  or  occupant  of  the  premises  to  cut  all 
weeds,  briers  and  brush  growing  within  the  bounds  of  the  highways. 
If  the  owner  of  such  lands  is  a  non-resident,  such  notice  shall  be  served 
personally  upon  the  agent  of  such  non-resident  owner  residing  in  the 
town,  or  if  there  is  no  such  agent  known  to  the  commissioner  or  over- 
seer of  highways,  such  notice  shall  be  sent  by  mail  to  the  last  known 
address  of  such  non-resident  owner  and  a  copy  thereof  shall  be  filed  in 
the  office  of  the  town  clerk  of  the  town  where  the  property  is  situated. 
If  such  owner  or  occupant  shall  not  cut  such  weeds,  briers  and  brush 
as  so  required  within  ten  days  after  receiving  such  notice,  or  within 
ten  days  after  such  notice  shall  have  been  served  or  filed  as  herein  pro- 
vided, such  overseer  or  commissioner  of  highways  shall  do  such  work, 
and  make  a  report  under  oath  to  the  supervisor  of  the  town,  of  the 
amount  expended  by  him  thereon,  and  the  ownership  and  occupancy 
of  the  several  parcels  of  land  against  which  the  labor  was  performed, 
on  or  before  the  first  day  of  November  in  each  year ;  such  supervisor 
shall  certify  these  statements  to  the  board  of  supervisors  at  its  next 
annual  meeting,  and  such  board  shall  include  the  amounts  included  in 
such  statements  in  the  taxes  assessed  upon  the  lands,  upon  or  against 
which  the  labor  was  performed,  the  same  to  be  collected  with  the  other 
taxes,  and  paid  over  upon  the  order  of  the  supervisor  to  the  parties 
entitled  thereto.  Id.,  §  71. 

Amended  by  ch.  681  of  1899. 

§  37.  Abatement  of  tax  for  removal  of  fence. — Any  in- 
habitant liable  to  a  highway  tax,  who  shall  remove  from  lands 
owned  or  occupied  by  him,  the  fence  along  any  public  highway, 
for  the  purpose  of  preventing  the  drifting  of  snow  into  such 
highway,  shall  be  allowed  by  the  overseer  of  highways,  in  abate- 
ment of  his  highway  tax,  the  time  actually  expended  in  removing 
such  fence,  and  in  replacing  the  same,  pursuant  to  the  directions 
of  the  overseer  of  highways.  Id.,  §  72. 

§  38.  Abatement  of  tax  for  street  lamps. — Any  person  or 
corporation  owning  or  holding  real  estate,  or  other  property 

*  So  iv  tlio  '  r'Rinal. 


NEW  YOKE  TAX  LAW.  233 

liable  to  highway  tax,  except  in  the  county  of  Kings,  other 
than  in  cities  and  incorporated  villages,  who  shall,  with  the 
consent  of  the  overseer  of  highways  in  charge  of  the  district 
in  which  such  property  is  assessed,  and  in  such  places  as  he 
may  direct,  erect  a  street  lamp,  and  cause  the  same  to  be 
properly  attended  to  and  kept  burning  during  such  hours  of 
each  night  as  the  overseer  of  highways  may  direct,  shall  be 
allowed  by  the  overseer  of  highways,  in  abatement  of  such 
highway  tax,  six  dollars  annually,  or  such  portion  of  six  dollars 
as  the  annual  highway  taxes  upon  such  real  estate  or  other 
property  may  be.  Id.,  §  73. 

§  39  Abatement  of  tax  for  wide  tire. — Every  person  who, 
during  the  year  ending  June  first,  eighteen  hundred  and  ninety- 
three  and  each  succeeding  year  thereafter,  uses  on  the  public 
highways  of  this  state  only  wagons  or  vehicles  with  wheels  upon 
which  two  or  more  horses  are  used  the  tire  of  which  shall  be  not 
less  than  three  inches  in  width,  shall  receive  a  rebate  of  one-half 
of  his  assessed  highway  tax  for  each  such  year,  not  exceeding 
however  in  any  one  year  the  sum  of  four  dollars  or  four  days' 
labor.  The  right  to  such  rebate  shall  not  be  affected  by  the  use 
upon  the  public  highways  of  buggies,  carriages  or  platform 
spring  wagons  carrying  a  weight  not  exceeding  one  thousand 
pounds.  Upon  making  an  affidavit  showing  that  he  has  complied 
with  the  provisions  of  this  section  during  any  such  year,  he  shall 
be  credited  by  the  overseer  of  highways  of  the  road  district  in 
which  he  resides  or  any  road  district  where  he  is  assessed  with 
such  rebate.  Such  affidavit  may  be  taken  before  any  overseer  of 
highways  W7ho  is  hereby  authorized  to  administer  such  oath.  Id., 
§  74,  added  by  ch.  468,  L.  1893. 

§  40.  County  road  system. — The  board  of  supervisor  of  any 
county  may,  by  a  vote  of  a  majority  of  the  members  thereof,  by 
resolution,  adopt  the  county  road  system,  and  shall  as  soon  as 
practicable  after  the  adoption  of  such  resolution,  cause  to  be 
designated  as  county  roads,  such  portions  of  the  public  highways 
in  such  county  as  they  shall  deem  advisable,  outside  of  the  limits 
30 


234  NEW  YOEK  TAX  LAW. 

of  any  city  in  such  county,  and  shall  cause  such  designation  and 
a  map  of  such  county  roads  to  be  filed  in  the  clerk's  office  of  such 
county;  the  roads  so  designated  shall,  so  far  as  practicable,  be 
leading  market  roads  in  such  county.  L.  1893,  ch.  333,  §  54,  a* 
am.  L.  1895,  ch.  375. 

§  41.  Engineer— There  shall  be  a  county  engineer  In  every  such 
county,  who  shall  be  appointed  by  the  board  of  supervisors, 
thereof,  and  be  removable  at  his  pleasure.  The  term  of  office  of 
each  county  engineer  shall  be  three  years,  unless  sooner  removed, 
and  his  salary  shall  be  fixed  by  the  board  of  supervisors  and  be 
a  county  charge.  L.  1893,  ch.  333,  §  55. 

§  42.  Expense. — The  expense  of  improving,  repairing  and  main- 
taining the  county  roads  of  each  county,  shall  be  a  county  charge, 
and  in  no  county  in  which  during  the  past  five  years  there  has  been 
expended  at  least  the  sum  of  five  hundred  thousand  dollars  for 
macadamizing  purposes,  the  expense  of  constructing,  improving, 
maintaining  and  repairing  such  county  roads,  shall  be  annually 
apportioned  by  the  board  of  supervisors  of  the  county, 
upon  the  various  towns  and  cities  within  the  county,  as 
the  said  board  may  deem  just.  The  money  necessary  to  improvey 
repair  and  maintain  the  county  roads  or  to  pay  the  principal  and 
interest  of  any  bonds  issued  as  provided  in  the  next  section,  shall' 
be  levied  and  collected  at  the  same  time  and  in  the  same  manner 
as  money  for  other  county  charges  is  levied  and  collected.  The 
board  of  supervisors  shall  designate  the  amount  of  money  to  be 
expended  upon  each  county  road,  and  may  make  rules  and  regula- 
tions for  the  government  of  the  county  engineer  and  regulating 
the  expenditure  of  such  money.  L.  1893,  ch.  333,  §  57,  as  am. 
L.  1895,  ch.  375. 

§  43.  Exempt  from  control  of  highway  officers. —  The  county 
roads  in  any  county  shall  be  exclusively  under  the  jurisdiction 
of  the  board  of  supervisors  and  the  county  engineer  of  the  county, 
and  exempt  from  the  jurisdiction  of  the  highway  officers  or 
officers  performing  the  duty  of  highway  commissioners  of  the 
several  towns  and  villages  in  which  such  county  roads  are  lo- 
cated. The  system  of  taxation  for  working  and  repairing  ill.;- 


NEW  YORK  TAX  LAW.  235 

highways  other  than  the  county  roads  in  a  town  in  a  county  in 
which  the  county  road  system  is  adopted,  shall  be  the  money 
system  of  taxation,  provided,  however,  that  in  the  county  of 
Queens,  the  system  as  now  provided  by  special  act  shall  be 
continued.  L.  1893,  ch.  333,  §  58,  as  am.  L.  1895,  ch.  375. 

CHAPTER   VI. 

Tax  on  Dogs. 

Section  1.  Tax;  how  Imposed. 

2.  Rate  of  taxation   when  not  fixed  by  board. 

3.  Owner  to  deliver  description, 

4.  Tax  on  dogs;  how  collected. 

5.  Application  of  dog  tax. 

6.  Collector's  fees  for  collecting  dog  tar. 

7.  Payment  of  tax  must  be  proven,  in  action  for  killing  dog, 

8.  Who  deemed  owner  of  dog. 

Section  1.  Tax;  how  imposed. — Each  board  of  supervisors,  ex- 
cept in  counties  having  a  population  of  eight  hundred  thousand 
or  over,  may  fix  and  impose  a  tax  on  dogs  within  the  several 
cities  and  towns  in  its  county.  Such  taxes  shall  be  assessed, 
collected  and  applied  in  the  manner  provided  by  sections  one 
hundred  and  thirteen  and  one  hundred  and  fourteen  of  this  chap- 
ter. If  they  do  not  exercise  the  powers  herein  conferred,  the  fol- 
lowing provisions,  so  far  as  they  relate  to  the  taxation  of  dogs, 
and  the  manner  of  collecting  the  same,  shall  apply  to  such  county 
and  the  towns  therein.  L.  1892,  ch.  686,  §  110,  as  am.  L.  1895, 
ch.  332. 

NOTE. —  The  following  special  statutes  appear  to  be  unrepealed  : 

Westchester  county,  chap.  146,  Laws  of  1843. 

Columbia  county,  chap.  395,  Laws  of  1866. 

City  and  town  of  Lockport,  chap.  52,  Laws  of  1871, 

Saratoga  county,  chap.  200,  Laws  of  1865. 

Putnam  county,  chap.  315,  Laws  of  1838. 

Cortland  county,  chap.  314,  Laws  of  1865. 

§  2.  Rate  of  taxation  when  not  fixed  by  board. — Except  in  the 
city  of  Albany,  the  county  of  Kings,  the  county  of  Westchester 
and  the  city  of  Buffalo  there  shall  be  annually  levied  and  col- 
lected the  following  tax  upon  dogs;  upon  every  bitch  owned  or 
harbored  by  any  one  or  more  persons,  or  by  any  family,  three 
dollars;  upon  every  additional  bitch,  owned  or  harbored  by  the 


236  NEW  YOKE  TAX  LAW. 

same  person  or  persons,  or  family,  fire  dollars;  upon  every  dog 
other  than  a  bitch,  owned  or  harbored  by  one  or  more  persons, 
or  by  any  family,  fifty  cents;  and  upon  every  additional  dog  other 
than  a  bitch,  owned  or  harbored  by  the  same  person  or  persons, 
or  family,  two  dollars.  Id.  §  111. 

§  3.  Owner  to  deliver  description. — The  owner  and  possessor 
of  every  dog  liable  to  such  tax,  shall,  whenever  required  by  any 
assessor,  deliver  to  him  a  written  description,  of  every  such  dog, 
owned  or  possessed  by  him.  For  every  neglect  or  refusal  so  to 
do,  and  for  every  false  statement,  made  in  any  description  so  fur- 
nished, he  shall  forfeit  five  dollars,  to  be  recovered  by  the  super- 
visor of  the  town.  Id.,  §  112. 

§  4.  Tax  on  dog's,  how  collected;  if  not  paid,  the  collector  must 
kill  the  dog. — The  assessors  of  every  town,  city  or  ward,  shall 
annex  to  the  assessment-roll  of  real  and  personal  estate  therein, 
made  by  them  annually,  the  name  of  each  and  every  person  liable 
to  the  tax  imposed  thereby,  together  with  the  number  of  bitches 
and  dogs  for  which  such  person  is  assessed,  and  return  the  same 
to  the  supervisors  of  their  respective  towns,  cities  or  wards,  to  be 
laid  by  each  supervisor  before  the  board  of  supervisors,  to  be 
assessed  and  collected  in  the  same  manner  as  other  state,  county 
and  town  taxes  are  collected;  and  if  any  person  duly  assessed, 
shall  refuse  or  neglect  to  pay  the  tax  so  assessed,  within  five  days 
after  demand  thereof,  it  shall  be  lawful  for  any  person,  and  it 
shall  be  the  duty  of  the  collector  to  kill  the  dog  so  taxed.  Id-9 
§  113. 

NOTE. —  The  provision  that  the  tax  on  dogs  is  to  be  "  collected  in  the  same 
manner  as  other  state,  county  and  town  taxes  are  collected,"  undoubtedly 
means  that  the  collector  shall  levy  upon  any  personal  property  in  the  posses" 
sion  of  the  owner  of  the  dog,  except  property  purchased  with  pension  money, 
and  sell  the  same  for  the  payment  of  the  tax,  as  in  the  case  of  non-payment 
of  other  taxes. 

The  provision  in  the  collector's  bond  that  he  will  "well  and  faithfully 
execute  his  duties  as  collector,"  renders  the  bond  liable  if  he  fnil  to  collect  tho 
tax  and  does  not  perform  the  duty  imposed  by  the  above  stxUoa  "  to  kill  the 
dog  so  taxed." 

§  5.  Application  of  proceeds  of  tax. — The  collector  of  each  town, 
shall  pay  over  the  taxes  so  collected  to  the  supervisor  of  the  town, 


NEW  YORK  TAX  LAW.  237 

1.1. "  the  moneys  so  collected  and  paid  over  shall,  in  each  town  consti- 
tute a  town  fund  for  paying  the  damages  arising  in  such  town  from, 
dogs  killing  or  injuring  sheep  or  Angora  goats,  and  such  moneys,  or 
the  balance  thereof,  which  shall  remain  in  the  hands  of  the  supervisor 
of  any  town  for  the  period  of  one  year,  may  by  a  vote  of  the  town 
board  of  any  town  be  appropriated  for  the  purpose  of  building  and  re- 
pairing highways  and  bridges,  or  for  the  payment  of  the  contingent 

expenses  of  such  town.     Id.,  §  114. 

Amended  by  ch.  560  of  L.  1900. 
Amended  by  ch.  38  of  L.  1902. 

§  6.  Collector's  fees  for  collecting  dog:  tax. —  Each  collector 
shall  be  allowed  to  retain  a  commission  of  ten  dollars  on  every 
hundred  dollars  collected,  and  at  that  rate  upon  all  sums  col- 
lected by  him  pursuant  to  this  article,  and  upon  filing  his  affi- 
davit of  the  fact  with  the  supervisor,  be  entitled  to  retain,  as  a 
further  compensation  from  the  moneys  collected  by  him,  the  sum 
of  one  dollar  for  every  dog  or  bitch  killed  by  him  under  the  pro- 
visions of  this  article,  /d.,  §  115. 

§  7,  Payment  of  tax  must  be  proven,  in  action  for  killing 
dog. —  In  any  action  brought  for  the  killing  of  any  dog,  it  shall 
be  incumbent  on  the  plaintiff  in  such  action  to  prove  that  the  tax 
imposed  upon  such  dog,  if  any,  by  the  provisions  of  this  article, 
has  been  paid.  Id.,  §  116. 

§  8.  Who  deemed  owner  of  dog. — Every  person  in  possession  of 
any  dog,  or  who  shall  suffer  any  dog  to  remain  about  his  house  for  the 
space  of  twenty  days,  previous  to  the  assessment  of  a  tax,  or  previous 
to  any  injury,  chasing  or  worrying  of  sheep  or  Angora  goats,  or  any 
such  attack  made  by  a  dog,  shall  be  deemed  the  owner  of  the  dog,  for 
all  the  purposes  of  this  article.  Id.,  §  126. 

Amended  by  ch.  38  of  L.  1902. 

Construction  of  act.  "  One  who  affords  shelter  or  protection  to  a  dog, 
whether  temporarily  or  permanently,  harbors  him  within  the  meaning  of  the 
statutes."  Robinson  v.  Rowland,  26  Hun,  501,  502. 

An  illustration  of  "  harboring."  "There  is  no  affirmative  evidence  that  the 
plaintiff  either  fed  the  dog  or  in  any  way  encouraged  his  remaining  upon  his 
premises,  nor  is  there  any  evidence  that  he  did  any  act  to  expel  him  there- 
from. The  evidence  is  certainly  sufficient  to  show  that  whenever  the  dog  wa» 
on  his  premises,  it  was  with  the  plaintiffs  permission.  That  we  think  is  suffi- 
cient to  constitute  a  harboring  of  the  dog  within  the  meaning  of  the  statutes 
cited."  Id. 

*  So  in  the  original. 


238  NEW  YOEK  TA*  LAW. 


CHAPTER  VII. 

Miscellaneous  Duties  of  Assessors. 
Section  1.  As  to  jury  lists. 

Subd.  1.  Certain  town  officers  to  make  lists  of  trial  jurors. 
2.  Names  of  jurors  to  be  taken  from  assessment-rolL 
8.  Duplicate  jury  lists  to  be  made  and  filed. 

4.  County  clerk  to  make  and  deposit  ballots. 

5.  County  clerk  to  destroy  old  ballots  . 

6.  Jurors  so  returned  to  serve  for  three  years. 

7.  Jurors  in  cities. 

8.  Qualifications  of  trial  jurors. 

9.  Additional  provision  respecting  property  qualification. 

10.  Certain  public  officers  disqualified. 

11.  Persons  entitled  to  claim  exemption  from  service. 
Section  2.  Who  to  be  fence  viewers. 

Subd.  1.  Fence  viewers  ex-officio. 

2.  In  cities  and  villages. 

Section  3.  Duties  as  to  strays  and  inanimate  goods. 
Subd.    1.  Strays  and  beasts  doing  damage. 
2.  Notice  to  town  clerk. 
8.  Impounding  beasts. 
4.  Notice  to  owner. 
6.  Charges  for  notice. 

6.  Fees  of  fence  viewers. 

7.  When  lien  may  be  foreclosed. 

8.  Notice  of  sale  by  fence  viewers. 

9.  Proceeds  of  sale. 

10.  Notice  to  owner  of  fence  viewers'  meeting. 

11.  Duties  of  fence  viewers. 

12.  Foreclosure  of  lien  by  action. 
18.  Duty  and  fees  of  poundmaster. 

14.  Surplus  moneys. 

15.  Damages  from  inanimate  goods. 
Section  4.  Duties  as  to  sheep  injured  by  dogs. 

Subd.    1.  Liability  of  owners  of  dogs  for  injuries. 

2.  Duties  and  powers  of  fence  viewers. 

3.  Certificate  to  be  evidence. 

4.  Dut!es  of  town  board. 

5.  Tax  to  pay  orders  for  sheep  killed. 

6.  When   owner   shall   refund. 

7.  Dogs  chasing  sheep  to  be  killed. 

8.  Owner  to  kill  dog  after  notice. 

9.  When  justice  may  order  dog  killed. 

10.  Who  deemed  owner  of  doer 

11.  Compensation  of  fence  viewers. 


NEW  YOEK  TAX  LAW.  239 

Section  5.  Duties  as  to  division  fences 

Subd.    1.  Apportionment  of  division  fence. 
2.  When  lands  may  lie  open. 
8.  Division  fences  on  change  of  title. 

4.  Settlement  of  disputes. 

5.  Powers  of  fence  viewers. 

6.  Neglect  to  make  or  repair  division  fence. 

7.  Fence  destroyed  by  accident. 

8.  Damages  for  insufficient  fence. 

9.  Damages  for  omitting  to  build  fence. 

10.  Compensation  of  fence  viewers. 
Section  6.  Duties  as  to  draining  of  agricultural  lands. 

Subd.  1.  May  connect  with  drains,  etc.,  in  highway. 

2.  Disagreement  referred  to  fence  viewers. 

3.  Written  decision;  fees. 

4.  When  such  drainage  not  deemed  a  diversion. 

5.  Fence  viewers  to  act  within  ten  days  after  notice. 
Section  7.  To  report  insane  persons  to  county  clerk. 

8.  Duties  as  county  canvassers. 

9.  Municipal  taxes  on  railroads,  etc.,  payable  to  county  treasurer. 

Section  1.  As  to  jury  lists. 

Subdiv.  "1.  Cert- in  town  officers  to  make  lists  of  trial  jurors. — 
The  supervisor,  town  clerk  and  assessors  of  each  town,  must  meet 
on  the  first  Monday  of  July,  in  the  year  one  thousand  eight  hun- 
dred and  seventy-eight,  and  in  each  third  year  thereafter,  at  a 
place  within  the  town,  appointed  by  the  supervisor;  or.  in  case 
of  his  absence,  or  of  a  vacancy  in  his  office,  by  the  town  clerk;  for 
the  purpose  of  making  a  list  of  persons  to  serve  as  trial  jurors 
for  the  then  ensuing  three  years.  If  they  fail  to  meet  on  the  day 
specified  in  this  section,  they  must  meet  as  soon  thereafter  as 
practicable.  Code  of  Civil  Procedure,  §  1035. 

2  Names  of  jurors  to  be  taken  from  assessment-roll. — At  the 
tneeting  specified  in  the  last  section,  the  officers  present  must 
select  from  the  last  assessment-roll  of  the  town,  and  make  a  list 
of  the  names  of  all  persons  whom  they  believe  to  be  qualified  to 
serve  as  trial  jurors,  as  prescribed  in  the  last  article.  Id.,  §  1036. 

S.  Duplicate  jury  lists  to  be  made  and  filed. — Duplicate  lists 
•of  the  names  of  the  persons  so  selected,  showing  the  place  of  resi- 
dence, and  other  proper  additions,  ot  each  of  ihem,  as  far  as  those 


210  NEW  YOKE:  TAX  LAW. 

particulars  can  be  conveniently  ascertained,  must  be  made  out 
and  signed  by  the  officers,  or  a  majority  of  them.  Within  ten 
days  after  the  meeting,  one  of  the  lists  must  be  transmitted  by 
those  officers  to  the  county  clerk,  and  filed  by  him;  and  the  other 
must  be  filed  with  the  town  clerk.  Id.,  §  1037. 

4.  County  clerk  to  make  and  deposit  ballots. —  On  the  first 
Monday  of  August,  after  the  lists  have  been  transmitted  to  him, 
the  county  clerk  must  prepare  suitable  ballots,  by  writing  the 
name  of  each  person  thus  selected,  as  contained  in  the  lists,  with 
his  place  of  residence,  and  other  additions  on  a  separate  piece  of 
paper.     The  ballots  must  be  uniform,  as  nearly  as  may  be,  in 
appearance;  and  the  clerk  must  deposit  them  in  the  box,  kept 
for  that  purpose.    Id.,  §  1038. 

5.  County  clerk  to  destroy  old  ballots. —  Before  depositing 
the  ballots,  the  county  clerk  must  destroy  each  ballot,  remaining 
in  either  of  the  boxes  kept  by  him,  and  containing  the  name  of  a 
resident  of  a  town,  for  which  a  new  list  has  been  transmitted. 
If,  for  any  reason,  the  list  from  a  town  is  not  received  by  the 
county  clerk,  by  the  first  Monday  of  August,  he  shall  give  imme- 
diate notice  thereof  to  the  town  clerk,  and  it  must  be  transmitted 
as  soon  thereafter  as  practicable;  and  if  after  the  same  is  re- 
ceived by  the  county  clerk  it  has  been  or  shall  be  lost  or  de- 
stroyed, he  must  forthwith  give  notice  thereof  to  the  town  clerk, 
and  a  copy  of  the  duplicate  list  on  file  in  the  town  clerk's  office, 
certified  by  him  to  be  correct,  or  if  that  duplicate  is  also  lost  or 
destroyed  or  cannot  be  found,  a  new  list  to  be  made  forthwith 
as  prescribed  for  making  the  original  list,  must  be  transmitted 
to  the  county  clerk  as  soon  thereafter  as  practicable;  and  the 
county  clerk  must  prepare  new  ballots,  and  destroy  the  old  bal- 
lots, containing  the  names  of  residents  of  that  town  immediately 
after  the  receipt  by  him  of  the  list  therefrom,    /d.,  §  1039,  as  am. 
L.  1880,  ch.  108. 

H.  Jurors  so  returned  to  serve  for  three  years. —  Each  person, 
whose  name  is  contained  in  a  list,  so  transmitted,  must,  unless 
he  is  excused  or  discharged,  serve,  as  a  trial  juror,  for  three  years- 
from  the  first  Monday  of  August  of  that  year,  and  thereafter 
another  list  from  his  town,  is  received  a-;d  fil?d.  /</.,  §  10-10.. 


YOKE  TAX  LAW.  241 

7.  Jurors  in  cities. —  Each  ward  of  the  city  of  Utica  is  con- 
sidered a  town  for  the  purposes  of  this  article;  and  the  super- 
visor and  assessor  of  that  ward  must  execute  the  duties  of  the 
supervisor,  town  clerk  and  assessors  of  a  town,  as  prescribed  in 
the  foregoing  sections  of  this  article,  except  that  a  duplicate  of 
the  list  of  jurors  made  by  them  must  be  filed  in  the  office  of  the 
clerk  of  the  city.    In  the  city  of  Albany  the  recorder  of  said  city 
shall  perform  the  duties  imposed  by  this  title  upon  the  super- 
visor, town  clerk  and  assessors  of  towns.     In  Albany  county, 
grand  jurors  shall  hereafter  be  drawn  from  the  box  containing 
the  names  of  petit  jurors  selected  for  said  county  in  the  same 
manner  as  petit  jurors,  and  hereafter  no  separate  list  of  grand 
jurors  shall  be  prepared  for  said  county.    In  each  of  the  other 
cities  of  the  state  the  like  duties  must  be  performed  by  the 
officers,  and  in  the  manner  prescribed  by  law.    A  city,  wherein 
two  or  more  assessors  are  elected  for  the  entire  city,  is  con- 
sidered a  town  for  the  purposes  of  this  article,  except  where  the 
officers  who  are  to  perform  the  duties  of  the  supervisor,  town 
clerk  or  assessor,  as  prescribed  in  this  article,  are  specially  d<js  g- 
nated  by  law.    Id.,  §  1041. 

8.  Qualifications  of  trial  jurors. —  In  order  to  be  qualified  to 
serve,  as  a  trial  juror,  in  a  court  of  record,  a  person  must  be: 

1.  A  male  citizen  of  the  United  States,  and  a  resident  of  the 
county. 

2.  Not  less  than  twenty  one,  nor  more  than  seventy  years  of 
age. 

3.  Assessed,  for  personal  property,  belonging  to  him,  in  his 
own  right,  to  the  amount  of  two  hundred  and  fifty  dollars;  or 
the  owner  of  a  freehold  estate  in  real  property,  situated  in  the 
county,  belonging  to  him  in  his  own  right,  of  the  value  of  one 
hundred  and  fifty  dollars;  or  the  husband  of  a  woman  who  is 
the  owner  of  a  like  freehold  estate,  belonging  to  her,  in  her  own 
right. 

4.  In  the  possession  of  his  natural  faculties,  and  not  infirm 
or  decrepit. 

31 


I?EW  YOEK  TAX  LAW. 

5.  Free  from  all  legal  exceptions;  of  fair  character;  of  ap- 
proved integrity;  of  sound  judgment;  and  well  informed.  Id., 
§  1027,  as  am'd  L.  1895,  ch.  321. 

9.  Additional  provision  respecting  property  qualification. — 
But  a  person  who  was  assessed,  on  the  last  assessment-roll  of  the 
town,  for  land  in  his  possession,  held  under  a  contract  for  the 
purchase  thereof,  upon  which  improvements,  owned  by  him,  have 
been  made,  to  the  value  of  one  hundred  and  fifty  dollars,  is  quali- 
fied to  serve  as  a  trial  juror,  although  he  does  not  possess  either 
of  the  qualifications,  specified  in  subdivision  third  of  the  last 
section,  if  he  is  qualified  in  every  other  respect.  Id.,  §  1028. 

10.  Certain  public  officers  disqualified. —  Bach  of  the  following 
officers  is  disqualified  to  serve  as  a  trial  juror: 

L  The  governor;  the  lieutenant-governor;  the  governor's  pri- 
vate secretary. 

2.  The  secretary  of  state;  the  comptroller;  the  state  treasurer; 
the  attorney-general;  the  state  engineer  and  surveyor;  a  canal 
commissioner;  an  inspector  of  state  prisons;  a  canal  appraiser; 
the  superintendent  of  public  instruction;  the  superintendent  of 
the  bank  department;  the  superintendent  of  the  insurance  de« 
partment;  and  the  deputy  of  each  officer,  specified  in  this  sub- 
division. 

3.  A  member  of  the  legislature,  during  the  session  of  the  house, 
of  which  he  is  a  member. 

4.  A  judge  of  a  court  of  record,  or  a  surrrogate. 

5.  A  sheriff,  under-sheriff,  or  deputy-sheriff. 

6.  The  clerk  or  deputy-clerk  of  a  court  of  record.    Id.,  §  1029. 

11.  Persons  entitled  to  claim  exemption  from  service. — Each 
of  the  following  persons,  although  qualified,  is  entitled  to  exemp- 
tion from  service,  as  a  trial  juror,  upon  his  claiming  exemption 
therefrom: 

1.  A  clergyman,  or  a  minister  of  any  religion,  officiating  aa 
•uch,  and  not  following  any  other  calling. 

2.  A  resident  officer  of,  or  an  attendant,  assistant,  teacher,  or 
other  person,  actually  employed  in  a  state  asylum  for  lunatics, 
idiots,  or  habitual  drunkards. 


YOEK  TAX  LAW.  243 

3.  The  agent  or  warden  of  a  state  prison;  the  keeper  of  a 
county  jail;  or  a  person  actually  employed  in  a  state  prison  or 
county  jail. 

4.  A  practicing  physician  or  surgeon,  having  patients  requiring 
his  daily  professional  attention,  a  licensed  pharmacist  actually 
engaged  in  his  profession  as  a  means  of  livelihood,  and  a  duly 
registered  veterinary  surgeon  actually  engaged  in  his  profession 
as  a  means  of  livelihood. 

5.  An  attorney  or  counsellor  at  law  regularly  engaged  in  the 
practice  of  the  law,  as  a  means  of  livelihood. 

6.  A  professor  or  teacher,  in  a  college  or  academy, 

7.  A  person    actually    employed    in  a  glass,    cotton,    linen, 
woollen,  or  iron  manufacturing  company,  by  the  year,  month,  or 
season. 

8.  A  superintendent,  engineer,  or  collector,  on  a  canal,  author- 
ized  by  the  laws  of  the  state,  which  is  actually  constructed  and 
navigated. 

9.  A  master,  engineer,  assistant-engineer,  or  fireman,  actually 
employed  upon  a  steam-vessel,  making  regular  trips. 

10.  A  superintendent,  conductor,  or  engineer,  employed  by  a  rail- 
road compan}r,  other  than  a  street  railroad  company;   or  an  operator, 
or  assistant-operator,  employed  by  a  press  association  or  a  telegraph 
company;   who  is  actually  doing  duty  in  an  office,  or  along  the  rail- 
road or  telegraph  line  of  the  company  or  association  by  which  he  is 
employed. 

Amended  by  ch.  291  of  1902. 

11.  An  officer,  non-commissioned  officer,  musician,  or  private 
of  the  national  guard  of  the  state,  performing  military  duty;  or 
a  person,  who  has  been  honorably  discharged  from  the  national 
guard,  after  five  years'  service,    in  either  capacity. 

12.  A  person  who  has  been  honorably  discharged  from  the 
military  forces  of  the  state,  after  seven  years'  faithful  service 
therein.     But  in  order  to  entitle  a  person  to  exemption,  under 
this  subdivision,  his  service  must  have  been  performed  before  the 
twenty-third  day  of  April,  eighteen  hundred  and  sixty-two,  either 
as  a  general  or  staff-officer,  or  as  an  officer,  non-commissioned 
officer,  musician,  or  private,  in  a  uniformed  battalion,  company, 
or    troop  of  militia  of  the  state,    and    armed,    uniformed,    aud 
equipped,  according  to  law;  or  a  portion  thereof,  during  that 


244  NEW  YORK  TAX  LAW. 

period  and  in  that  capacity,  and  the  remainder,  since  the  twenty- 
third  day  of  April,  eighteen  hundred  and  sixty-two,  as  a  member 
of  the  national  guard  of  the  state. 

13.  A  member  of  a  fire  company,  or  fire  department,  duly 
organized  according  to  the  laws  of  the  state,  and  performing  his 
duties  therein;  or  a  person  who,  after  faithfully  serving  five  suc- 
cessive years  in  such  a  fire  company,  or  fire  department,  has  been 
honorably  discharged  therefrom. 

14.  A  duly  licensed  engineer  of  steam  boilers,  actually  em- 
ployed as  such. 

15.  A  person  otherwise  specially  exempted  by  law.     Id.,  §  1030. 

16.  Canal  employes  — Every  collector  of  tolls,  the  clerk  of  each 
collector,  not  exceeding  two,  having  the  collector's  certificate 
that  they  are  actually  employed  by  him,  and  all  superintendents 
of  repairs,  lock-tenders,  inspectors  of  boats  and  weigh-masters. 
shall  be  exempted  from  the  performance  of  military  duty,  and 
jury  service,  while  actually  engaged  in  their  respective  employ- 
ments on  the  canals,  while  the  same  are  navigable.     1  R.  S.  250,. 
§  187;  Birdseye,  420. 

17.  State  asylum  for  idiots  —  The  resident  officers  of  the  asvlunr 
and  all  the  teachers,  attendants  and    assistants    actually    em- 
ployed therein,  during  the  time  of  such  employment  shall  be 
exempt  from  serving  on  juries.    L.  1862,  ch.  220,  §  10;  Birds 
eye,  1411. 

18.  State  lunatic  asylums — The  resident  officers  of  all  state 
lunatic  asylums,  and  all  attendants  and  assistants  actually  em- 
ployed therein  during  the  time  of  such  employment,  shall   be 
exempt  from  serving  on  juries,  from  all  assessments  f  r  labor  on 
the  highways,  and  in  time  of  peace  from  ail  s  rvice  in  the  militia; 
and  thG  certificate  of  the  superintendent  shall  be  evidence  of  the 
fact  of  such  employment.    L.  1874,  ch.  446,  tit.  1,  art.  2,  §  36; 
Birdseye,  1514. 

19.  National  guard. —  Every    commissioned    officer  and  every 
enlisted  man  of  the  national  guard  of  this  state  shall  be  exempt 
from  all  jury  duty,  provided  he  shall  furnish  the  certificate  of 


KEW  YORK  TAX  LAW.  245 

his  immediate  commanding  officer  that  he  has  performed  the 
duties  required  of  him  for  the  foregoing  year;  and  every  such 
person  who  shall  have  served  for  at  least  five  years,  and  for  the 
full  term  of  his  enlistment,  and  has  been  honorably  discharged, 
shall  forever  after  be  exempt  from  all  jury  duty.  L.  1893.  ch. 
559,  §  205. 

'The  above  previsions  apply  to  Uie  naval  militia.     JL   lt>93,  c/i.  559,  §  296.) 

20.  Keepers  of  poorhouses.  etc. —  The  keeper  of   every  poor- 
house,  alms-house,  or  other  place  provided  as  aforesaid,  shall  be 
exempt  from  all  service  in  the  militia,  from  serving  on  juries, 
and  from  all  assessments  for  labor  on  the  highways.     1  R.  S. 
631,  §  72;  Birdseye,  2267. 

21.  Keepers  and  employes  in  prisons. —  The  keeper  of  every 
county  or  state  prison,  and  all  persons  employed  in  any  such 
prison,  shall  be  exempted  during  their  continuance  in  office,  from 
serving  on  juries  and  from  military  duty.    L.  1847,  ch.  460,  §  148; 
Birdscye,  2325. 

•  22  Superintendent  and  employes  of  salt  works. —  The  super- 
intendent, and  each  of  his  deputies,  and  all  persons  employed  in 
attendance  upon  any  works  for  the  manufacturing  of  coarse  salt, 
shall  be  exempt  from  serving  on  juries.  L.  1859,  ch.  346,  art.  6, 
§  128;  Birdscye,  26G1. 

23.  Telegraph  operators.— That  the  operators,  assistant  oper- 
ators, clerks  and  other  persons,  in  the  employ  of  the  different 
telegraph  companies  in  the  state  of  New  York,  and  while  doing 
duty  in  the  offices  of  said  companies,  or  along  the  routes  of  theft 
telegraph  lines,  shall  be  exempt  from  militia  duties  and  serving 
on  juries,  and  from  any  fine  or  penalty  for  neglect  thereof.  L. 
1861,  ch.  215;  Birdscye,  3035. 

§  2.  Who  to  be  fence-viewers. 

Subd.  1.  Fence  viewers,  ex-officio. —  The  assessors  and  commis- 
sioners of  highways  elected  in  every  town  shall,  by  virtue  of  their 
offices,  be  fence  viewers  of  their  town.  The  Town  Law,  L.  1890, 
ch.  569,  §  23. 


246  KEW  YOEK  TAX  LAW. 

2.  In  cities  and  villages. —  The  villages  and  cities  of  this  state 
shall  be  considered  towns  for  the  purposes  of  this  article;  and 
the  trustees  of  the  village  and  the  aldermen  of  the  city  shall  be 
fence  viewers  therein  for  the  purposes  of  this  article.  Id.,  §  134- 

§  3.  Duties  as  to  strays,  and  inanimate  goods. 

Sub  div.  1.  Strays  and  beasts  doing  damage. — Whenever  any 
person  shall  have  any  strayed  horses,  cattle,  sheep,  swine  or 
other  beasts  upon  his  inclosed  land,  or  shall  find  any  such 
beast  on  land  owned  or  occupied  by  him  doing  damage,  and 
such  beast  shall  not  have  come  upon  such  lands  from  adjoining 
lands,  where  they  are  lawfully  kept,  by  reason  of  his  refusal 
or  neglect  to  make  or  maintain  a  division  fence  required  of  him 
by  law,  such  person  may  have  a  lien  upon  such  beasts  for 
the  damage  sustained  by  reason  of  their  so  coming  upon  hi» 
lands  and  doing  damage,  for  his  reasonable  charges  for  keeping 
them,  and  all  fees  and  costs  made  thereon,  and  he  may  keep 
such  beasts  until  such  damages,  charges,  fees  and  costs  are 
paid,  or  such  lien  is  foreclosed,  upon  complying  with  the  pro- 
visions of  this  article  relating  thereto.  Z.  1890,  chap.  569, 
§120. 

2.  Notice  to  town  clerk.  — If  such  beasts  are  not  re- 
deemed within  five  days  after  coming  upon  such  lands,  the 
person  entitled  to  such  lien,  shall  deliver  to  the  town  clerk 
of  the  town,  within  which  such  lands  or  some  part  thereof  shall 
be,  a  written  notice  subscribed  by  him,  containing  his  residence, 
and  a  description  of  the  beasts  so  strayed  or  coming  upon  his 
lands,  as  near  as  may  be,  and  that  he  claims  a  lien  on  such 
beasts  for  such  damages,  charges,  fees  and  costs.  The  town 
clerk  shall  record  the  notice  in  a  book  to  be  kept  by  him  for 
that  purpose,  for  which  he  shall  receive  ten  cents  for  each 
beast,  to  be  paid  by  the  person  delivering  the  notice.  Such 
book  shall  always  be  kept  open  for  inspection,  and  no  fees  shall 
be  taken  by  tke  clerk  therefor.  Id.,  §  121. 

3.    Impounding     beasts.  — Within  six  days  after  such  beasta 
shall  have  coine  upon  such  lands,  such  owner  or  occupant 


YOEK  TAX  IAW.  247 

cause  them  to  be  put  in  the  nearest  pound  in  the  same  town, 
if  there  be  one,  there  to  remain  until  they  are  redeemed,  sold 
or  reclaimed  according  to  law.  If  there  be  no  such  pound,  or 
he  elect  to  keep  such  beasts,  he  shall  cause  them  to  be  properly 
fed  and  cared  for  until  they  are  redeemed,  sold  or  reclaimed 
according  to  law..  Id.,  §  122. 

4.  Notice     to     owner  — Within  thirty  days  after  any  such 
beasts  may  have  come  or  been  found  upon  any  lands,  the  owner 
or  occupant  of  the  lands  shall  serve  a  written  notice,  either 
personally  or  by  mail,  upon  the  owner  of  the  beasts,  if  known, 
that  they  are  upon  his  lands,  or  in  pound,  as  the  case  may  be, 
and  are  held  by  him  as  strays  or  beasts  doing  damage,  as  the 
case  may  be;  and  if  such  owner  is  not  known,  he  shall  publish 
such  notice,  within  such  time,  in  the  nearest  newspaper  of  the 
county  for  at  least  two  successive  weeks.  Id.,  §  123. 

5.  Charges     for     notice.  —  The  person  delivering  the  notice 
to  the  town  clerk  shall  be  entitled  to  receive  therefor,  in  addi- 
tion to  the  fees  paid  the  town  clerk,  fifteen  cents  each  for  all 
horses,  mules,  cattle  and  swine,  and  five  cents  for  each  other 
beast  described  in  the  notice.     If  the  charges,  damages,  costs 
and  fees  are  not  agreed  upon  between  the  person  delivering 
the  notice  and  the  owner  of  the  beasts,  they  shall  be  deter- 
mined by  two  fence  viewers  of  the  town,  one  of  whom  shall 
be  selected  by  the  person  claiming  the  lien,  the  other  by  the 
fence  viewer  so  selected.     If  such  fence  viewers  can  not  agree, 
they  shall  select  another  to  act  with  them,  and  the  decision 
of  any  two  of  them  shall  be  final.   Id.,  §  12i. 

6.  Fees    of     fence     viewers.  —  Each  fence  viewer  shall  be 
entitled  to  receive  ten  cents  for  every  mile  he  shall  be  obliged 
to  travel  from  his  residence  to  the  place  where  the  beasts  are 
kept,  and  seventy-five  cents  for  certificate  of  the  charges  as 
ascertained  by  them.     Id.,  §  125. 

7.  When    lien    may    be    foreclosed. —  If  the  owner  of  such 
beasts  shall  not  redeem  the  same  within  three  months  after 
delivery  of  the  notice  to  the  town  clerk,  the  person  delivering 
the  notice  may  foreclose  his  lien  by  action,  or  by  a  sale  of  the 
beasts,  as  herein  provided.     When  a  person  claiming  a  lien,  as 
herein  provided,  shall  fail  to  establish  the  same,  he  shall  not 
be  entitled  to  receive  anything  for  damages,  charges,  fees  op 


248  XEW  YOKE  TAX  LAW. 

costs,  but  shall  be  liable  to  pay  all  fees,  costs  and  expenses 
incurred  by  reason  of  his  keeping  such  beasts  and  the  proceed- 
ings thereon.  Id.,  §  126. 

8.  Notice    of    sale    by    fence     viewer.  — After  such  three 
months,  a  fence  viewer  of  the  town,  on  application  of  the  person 
delivering  the  notice,  shall  give  at  least  ten  days'  previous  notice 
of  the  time  and  place  of  the  sale  of  such  beasts,  by  advertise- 
ment posted  up  in  at  least  five  public  places  in  the  town  where 
such  beasts  may  have  been  kept,  one  of  which  shall  be  at  or 
near  the  outside  door  of  the  town  clerk's  office.     At  the  time 
and  place  mentioned,  such  fence  viewers  shall  sell  such  beasts 
to  the  highest  bidder,  unless  redeemed  by  the  owner.  /d.,§127. 

9.  Proceeds    of    sale.  —  Out  of  the  proceeds  from  such  sale, 
the  fence  viewer  shall  retain  and  pay  the  sums  charged  for 
such  notices,  fees  and  costs,  together  with  the  sums  specified 
in  the  certificate  for  keeping  the  beasts,  and  damages  done  by 
them;  and  the  like  charges  for  the  sale,  as  are  allowed  on  sales 
under  executions  issued  out  of  justices'  courts,  and  he  shall 
pay  the  residue  to  the  owner  of  the  beasts,  if  he  shall  appear 
and  demand  the  same.     Id.,  §  128. 

10.  Notice    to    owner  of    lence   viewers'    meeting — When 
the  owner  of  such  beasts  is  known  and  resides  in  the  same 
town  where  such  beasts  are  kept,  five  daj's'  notice  of  the  time 
and  place  of  the  meetings  of  the  fence  viewers  to  determine 
the  damages  done  by  such  beasts,  and  the  charges  for  keeping 
them,  shall  be  personalty  served  on  him,  if  he  resides  in  the 
same  town;  if  he  resides  elsewhere,  and  his  post-office  address 
is  known,  such  notice  shall  be    served  by  mail  or    personally. 
Id.,  §  129. 

11.  Duties  of  fence  viewers.  —  The  fence  viewers  shall 
view  the  premises  where  damages  are  claimed  to  have  been 
done,  and  they  may  issue  subpoenas,  examine  witnesses  and  take 
any  competent  evidence  of  the  facts  and  circumstances  neces- 
sary to  enable  them  to  determine  the  matter  submitted  to  them, 
and  shall  determine  any  dispute  that  may  arise  touching  the 
sufficiency  of  any  division  fence  around  the  premises  where  such 
damage  was  done,  and  from  where  and  how  the  beasts  came 
upon  the  lands  of  the  person  claiming  such  damages  and 
charges;  if  they  determine  that  for  any  cause  the  claimant's 
lien  is  not  enforceable,  they  shall  so  certify,  and  the  owner  of 


NEW  YORK  TAX  LAW.  249 

the  beasts  shall  thereupon  be  entitled  to  them  without  paying 
any  charges  thereon.     Id.,  §  130. 

12.  Foreclosure     of    lien     oy    action  —  When  such  lien  is 
foreclosed  by  action,  all  questions  relating  to  damages,  charges, 
sufficiency  of  fence,  and  from  whore  and  how  such  beasts  came 
upon  the  lands  of  the  person  claiming  such  damages  and  charges, 
shall  be  proven  upon  the  trial  of  such  action,  and  no  certificate 
of  fence-viewers  upon  such  questions    shall  then    be  necessary. 
Id.,  §  131. 

13.  Duty    and     fees     by    pound-masters.  —  Every  pound- 
master  shall  receive  and  keep  all  beasts  delivered  to  him  as 
herein  provided,  until  they  shall  be  redeemed,  sold  or  reclaimed, 
for  which  he  shall  be  entitled  to  a  reasonable  compensation, 
not  exceeding  fifty  cents  per  day  for  a  horse  or  mule;  twenty- 
five  cents  per  day  for  each  head  of  cattle,  and  fifteen  cents  per 
day  for  all  other  beasts,  to  be  determined  by  the  fence  viewer 
making  the  sale,  or  the  court  before  whom  the  action  is  tried, 
besides  his  fees  for  taking  and  discharging  the  beasts,  to  be 
paid   by  the  owner  of  the  beasts,  if  the  lien   is  established, 
otherwise  by  the  person  claiming  a  lien  thereon.     Id.,  §  132. 


14:.  Surplus  moneys.  —  If  the  owner  of  the  beasts  shall 
not  appear  and  demand  the  residue  of  such  moneys  within 
one  year  after  the  sale,  he  shall  be  thereafter  precluded  from 
recovering  any  part  thereof,  and  the  same  shall  be  paid  by  the 
officer  making  the  sale  to  the  overseers  of  the  poor  of  the  town, 
or.  in  cities,  to  the  officers  having  their  powers,  for  the  use  of 
the  poor  thereof,  and  their  receipt  shall  be  a  legal  discharge 
to  the  keeper  of  such  beasts  and  the  officer  selling  the  same. 
If  the  officer  who  shall  have  sold  such  beasts  shall  not,  within 
thirty  days  after  the  expiration  of  the  year,  pay  such  moneys 
to  the  overseers  of  the  poor  of  the  town,  or,  in  cities,  to  officers 
having  their  powers,  he  shall  forfeit  to  the  town  or  city  double 
the  sum  so  remaining  in  his  hands,  together  with  the  amount 
of  such  moneys.  Id.,  §  133. 

15.  Damages  from  inanimate  goods.  —  When  any  person 
shall  be  authorized  to  distrain  inanimate  goods  or  chattels  doing 
damage,  or  whenever  any  logs,  timbers,  boards  or  plank,  in 
rafts  or  otherwise,  or  other  personal  property  shall  have  drifted 
upon  his  lands,  he  shall  be  entitled  to  the  same  remedies,  and 

32 


250       .  KEW  YOEK  TAX  LAW. 

i 

shall  proceed  therein  in  the  same  manner  and  with  the  same 
powers  as  herein  provided  with  respect  to  beasts  found  doing 
damage,  so  far  as  such  provisions  are  applicable.  He  may  at 
any  time  deliver  his  notice  of  lien  to  the  town  clerk,  describing 
the  property,  and  he  shall  keep  the  same  in  some  convenient 
place  without  removal  to  a  pound,  until  the  property  is  sold 
or  reclaimed.  The  same  officers  shall  conduct  proceedings 
therein,  as  in  proceedings  where  beasts  are  found  doing  damage, 
and  all  proceeds  of  sale  shall  be,  in  like  manner,  paid  over  and 
applied,  subject  to  the  same  penalties  and  liabilities,  and  with 
the  same  force  and  effect.  Id.,  §  135. 

§  4.  As  to  sheep  injured  by  dogs. 

Sub  div.  1.  Liability  of  owners  of  dogs  for  injuries.—  The  ownei 
or  possessor  of  any  dog  that  shall  kill  or  wound  any  sheep  or 
lambs  shall  be  liable  for  the  value  of  such  sheep  or  lamb  to 
the  owner  thereof,  without  proving  notice  to  the  owner  or  pos- 
sessor of  such  dog,  or  knowledge  by  him  that  his  dog  was  mis- 
chievous or  disposed  to  kill  sheep.  Laws  1892,  chap.  686,  §  117. 

2.  Duties  and  powers  of  fence  viewers. —  The  owner 
of  any  sheep  or  lambs  that  may  be  killed  or  injured  by  dogs, 
may  apply  to  any  two  fence  viewers  of  the  town,  village  or 
city,  where  such  sheep  or  lambs  were  killed  or  injured,  who 
shall  inquire  into  the  matter,  and  examine  witnesses  in  relation 
thereto,  and  if  they  shall  be  satisfied  that  the  same  were  killed 
by  dogs,  and  in  no  other  way,  they  shall  certify  such  fact,  the 
number  of  sheep  killed,  and  the  number  injured,  the  value  of 
the  sheep  killed  or  injured  immediately  previous  to  such  killing 
or  injury,  the  value  of  the  sheep  after  being  so  killed  or  injured, 
together  with  the  amount  of  their  fees.  Id.,  §  118. 

3.  Certificate     to     be     evidence. —  Such  certificate  shall  be 
presumptive  evidence  of  the  facts  therein  contained,  in  any  civil 
action  or  proceeding.     Id,,  §  119. 

4.  Duties    of    town    board. —  Such  certificate  shall  be  pre- 
sented to  the  town   board   at  its  second  annual  meeting  for 
audit;  and  if  such  board  shall  be  satisfied  by  the  oath  of  the 
person  claiming  such  damages  that  he  has  not  been  able  to 
discover  the  owner  or  possessor  of  the  dog  or  dogs,  by  which 
such  damage  was  done,  or  that  he  has  failed  to  recover  his 
damages  of  such  owner  or  possessor,  it  shall  give  an  order  ou 


YOKE  TAX  LAW,  2i>  1 

the  supervisor  of  the  town  for  the  amount  which  it  shall  allow, 
who  shall  pay  such  order  out  of  the  funds  arising  from  the 
provisions  of  this  article.  Id.,  §  120. 

5.  Tax  to  pay  orders  for  sheep  killed. — WEenever  the 
amount  of  the  orders  for  damages,  given  by  the  town  board 
to  the  owners  of  sheep  killed  or  injured  by  dogs,  shall  exceed 
the  amount  of  the  dog  fund  in  the  hands  of  the  supervisor  of 
such  town,  the  board  of  supervisors  may  add  to  the  accounts 
of  such  town,  the  amount  of  such  orders  then  due  and  unpaid; 
but  such  sum  shall  in  no  case  exceed  the  amount  theretofore 
received  into  the  dog  fund  of  the  town,  and  diverted  therefrom, 
for  the  purpose  of  building  and  repairing  highways  and  bridges, 
or  for  the  payment  of  contingent  expenses  of  such  town,  for 
the  three  years  next  preceding  the  date  of  such  orders.  Id.,  § 
121. 

•6.  When  ovmer  shall  refund. —  If,  after  receiving  the 
amount  of  such  damages  from  the  supervisor,  the  owner  of 
the  sheep  so  killed  or  injured  shall  receive  or  recover  the  value 
or  any  part  thereof,  from  the  owner  or  possessor  of  the  dog 
or  dogs  doing  the  damage,  he  shall  repay  to  the  supervisor  the 
sum  so  recovered.  In  case  of  his  refusal  or  neglect,  the  super- 
visor shall  bring  an  action  therefor  against  him  in  the  name 
of  the  town,  which  sum,  when  received,  shall  be  returned  to  the 
dog  fund  of  the  town.  Id.,  §  122. 

7.  Dogs  chasing  sheep  to  be  killed. — Any  person  may 
kill  any  dog  which  he  shall  see  wrongfully  chasing,  worrying 
or  wounding  any  sheep.  Id.,  §  123. 

8  Owner  to  kill  dog  after  notice. —  The  owner  or  pos- 
sessor of  every  dog,  to  whom  notice  shall  be  given  of  any  injury 
done  by  his  dog  to  any  sheep,  or  of  his  dog  having  chased  or 
worried  any  sheep,  shall,  within  forty-eight  hours  after  such 
notice,  cause  such  dog  to  be  killed;  for  every  neglect  so  to  dor 
he  shall  forfeit  two  dollars  and  fifty  cents,  and  the  further  sum 
of  one  dollar  and  twenty-five  cents  for  every  forty-eight  hours 
thereafter,  until  his  dog  shall  be  killed,  unless  it  shall  satis- 
factorily appear  to  the  court  before  which  an  action  shall  be 
brought  for  the  recovery  of  the  said  penalties,  that  it  was 
not  in  the  power  of  such  owner  or  possessor  to  kill  such 
dog.  Id,  §  124. 


252  NEW  YOKE  TAX  LAW. 

9.  When  justice  may  order  dog  killed. —  If  arv  dog  shall 
attack  any  person  peaceably  traveling  on  any  highway,  or  his 
horse  or  team,  and  complaint  thereof  be  ma'le  to  a  justice  of 
the  peace,  such  justice  shall  inquire  into  the  complaint,  and  if 
satisfied  of  its  truth,  and  that  such  dog  is  dangerous,  he  shall 
order  the  owner  or  possessor  of  such  dog  to  kill  him  imme- 
diately. The  owner  or  possessor  of  any  dog,  who  shall  refuse 
or  neglect  to  kill  him  within  forty-eight  hours  after  having 
received  such  order,  shall  forfeit  the  sum  of  two  dollars  and 
fifty  cents,  and  the  further  sum  of  one  dollar  and  twenty-five 
cents  for  every  forty-eight  hours  thereafter,  until  such  dog  is 
killed.  Id.,  §125. 

10.  Who  deemed  owner  of  dog. —  Every  person  in  pos- 
session of  any  dog,  or  who  shall  suffer  any  dog  to  remain  about 
his  house  for  the  space  of  twenty  days,  previous  to  the  assess- 
ment of  a  tax,  or  previous  to  any  injury,  chasing  or  worrying 
of  sheep,  or  any  such  attack  made  by  a  dog,  shall  be  deemed 
the  owner  of  the  dog,  for  all  the  purposes  of  this  article.  Id.t 
§!2t>. 

11.  Compensation  of  fence  viewers. —  There  being  no  special 
fees  provided,  they  are  entitled  to  two  dollars  per  day,  under  the 
provisions  of  L.  1893,  chap.  297. 

§  5.  As  to  division  fences 

Sub  division  1  Apportionment  of  division  fence. —  Each 
owner  of  two  adjoining  tracts  of  land,  except  when  they 
otherwise  agree,  shall  make  and  maintain  a  just  and 
equitable  portion  of  the  division  fence  between  such  lands, 
unless  one  of  such  shall  choose  to  let  his  lands  lie  open  to  *he 
use  of  all  animals  which  may  be  lawfully  upon  the  other's  lands, 
and  does  not  permit  any  animals  lawfully  upon  his  premises 
to  go  upon  lands  so  lying  open.  When  the  adjoining  lands 
shall  border  upon  any  of  the  navigable  lakes,  streams  or  rivers 
of  the  state,  the  owners  of  the  lands  shall  make  and  maintain 
the  division  fence  between  them  down  to  the  line  of  low  water 
mark,  in  such  lakes,  streams,  or  rivers,  except  those  lands  which 
overflow  annually  so  as  to  be  so  submerged  with  water  that^ 
no  permanent  fence  can  be  kept  thereon,  and  known  as  low 
flat  land;  and  when  adjoining  lands  shall  be  bounded  by  a  line 
between  the  banks  of  streams  of  water  not  navigable,  and  the 


YOKK  TAX  LAW.  253 

owners  or  occupants  thereof  can  not  agree  upon  the  manner 
in  which  the  division  fence  between  them  shall  be  maintained, 
the  fence  viewers  of  the  town  shall  direct  upon  which  bank 
of  the  stream,  and  where  the  division  fence  shall  be  located, 
and  the  portion  to  be  kept  and  maintained  by  each  adjoining 
owner.  L.  1890,  ch.  569,  §  100,  as  arid  L.  1892.  ch.  92. 

2.  When    lands    may    lie    open. — When  the  owner  of  any 
lands  shall   choose  to  let  them  lie  open,  he  shall   serve  upon 
the  owners  of  the  adjoining  lands  a  written  notice  to  that  effect, 
and  thereafter  the  owners  of  such  adjoining  lands  shall  not  be 
liable  in  any  action  or  proceedings  for  any  damages  done  by 
animals  lawfully  upon  their  premises  going  upon  the  lands  so 
lying  open  or  upon  any  other  lands  of  the  owner  thereof  through 
such  lands  so  lying  open.    The  owner  of  any  lands  so  lying  open, 
may  have  the  same  inclosed,  by  giving  written  notice  to  that 
effect  to  the  owners  or  occupants  of  the  adjoining  lands,  and 
shall  refund  to  such  owners  or  occupants  a  just  proportion  of 
the  value  of  any  division  fence  made  and  maintained  by  them, 
or  if  no  fence  has  been  so  made  or  maintained  upon  the  line 
or  any  part  of  it,  he  shall  build  and  maintain  his  proportion 
of  such  division  fence.     Id., §.101. 

3.  Division    fences    on    change   of  title. — Whenever  a  sub- 
division, or  new  apportionment  of  any  division  fence  shall  be- 
come  necessary  by  reason  of  transfer   of  the  title   of  either 
of  the  adjoining  owners,  to  the  whole,  or  any  portion  of  the 
adjoining  lands,  by  conveyance,  devise  or  descent,  such  sub- 
division or  new  apportionment  shall  thereupon  be  made  by  the 
adjoining  owners  affected  thereby;  and  either  adjoining  owner 
shall  refund  to  the  other  a  just  proportion  of  the  value  at  the 
time  of  such  transfer  of  title,  of  any  division  fence  that  shall 
theretofore  have  been  made  and  maintained  by  such  other  ad- 
joining owner,  or  the  person  from  whom  he  derived  his  title, 
or  he  shall  build  his  proportion  of  such  division  fence.       The 
value  of  any  fence,  and  the  proportion  thereof  to  be  paid  by 
any  person,  and  the  proportion  to  be  built  by  him,  shall  be 
determined  by  any  two  of  the  fence  viewers  of  the  town,  in 
case  of  disagreement.    Id.,  §102. 

4.    Settlement      ot     disputes.  —  If  disputes  arise  between 
the  owners  of  adjoining  lands,  concerning  the  liability  of  either 


254  NEW  YOKK  TAX  LAW. 

party  to  make  or  maintain  any  division  fence,  or  the  proportion 
or  particular  part  of  the  fence  to  be  made  or  maintained  by 
either  of  them,  such  dispute  shall  be  settled  by  any  two  of  the 
fence  viewers  of  the  town,  one  of  whom  shall  be  chosen  by 
each  party;  and  if  either  neglect,  after  eight  days'  notice  to 
make  such  choice,  the  other  party  may  select  both.  The  fence 
viewers,  in  all  matters  heard  by  them,  shall  see  that  all  inter- 
ested parties  have  had  reasonable  notice  thereof,  and  shall 
examine  the  premises  and  hear  the  allegations  of  the  parties. 
If  they  can  not  agree,  they  shall  select  another  fence  viewer  to 
act  with  them,  and  the  decision  of  any  two  shall  be  reduced 
to  writing,  and  contain  a  description  of  the  fence,  and  the 
proportion  to  be  maintained  by  each,  and  shall  be  forthwith 
filed  in  the  office  of  the  town  clerk,  and  shall  be  final  upon 
the  parties  to  such  dispute,  and  all  parties  holding  under  them. 
Id ,  §  103. 

5  Powers  of  fence  viewers.  — Witnesses  may  be  exam- 
ined by  the  fence  viewers  on  all  questions  submitted  to  them; 
and  either  of  such  fence  viewers  may  issue  subpoenas  for  wit- 
nesses, who  shall  receive  the  same  fees  as  witnesses  in  a  justice's 
court.  Each  fence  viewer  thus  employed  shall  be  entitled  to 
one  dollar  and  fifty  cents  per  diem.  The  party  refusing  or 
neglecting  to  pay  the  fence  viewers  or  either  of  them,  shall  be 
liable  to  an  action  for  the  same  with  costs.  Id '.,  §  104. 

6  Neglect  to  make  or  repair  division  fence  —  If  any 
person  who  is  liable  to  contribute  to  the  erection  or  repair  of 
a  division  fence,  shall  neglect  or  refuse  to  make  and  maintain 
his  proportion  of  such  fence,  or  shall  permit  the  same  to  be 
out  of  repair,  he  shall  be  liable  to  pay  the  party  injured  all 
such  damages  as  shall  accrue  thereby,  to  be  ascertained  and 
appraised  by  any  two  fence  viewers  of  the  town,  and  to  be 
recovered  with  costs.  The  appraisement  shall  be  reduced  to 
writing,  and  signed  by  the  fence  viewers  making  it.  If  such 
neglect  or  refusal  shall  be  continued  for  the  period  of  one  month 
after  request  in  writing  to  make  or  repair  the  fence,  the  party 
injured  may  make  or  repair  the  same,  at  the  expense  of  the 
party  so  neglecting  or  refusing,  to  be  recovered  from  him  with 
costs.  Id.,  §  105. 


NEW  YOEK  TAX  LAW.  255 

7.  Fence  destroyed  by  accident. — Whenever  a  division 
fence  shall  be  injured  or  destroyed  by  floods,  or  other  casualty, 
the  person  bound  to  make  and  repair  such  fence,  or  any  part 
thereof,  shall  make  or  repair  the  same,  or  his  just  proportion 
thereof,  within  ten  days  after  he  shall  be  so  required  by  any 
person  interested  therein.  Such  requisition  shall  be  in  writing, 
and  signed  by  the  party  making  it.  If  the  person  so  notified 
shall  r«fuse  or  neglect  to  make  or  repair  his  proportion  of  such 
fence,  for  the  space  of  ten  days  after  such  request,  the  party 
injured  may  make  or  repair  the  same  at  the  expense  of  the 
party  so  refusing  or  neglecting,  to  be  recovered  from  him  with 
costs.  Id ,  §  106. 

8  Damages  for  insufficient  fence. — Whenever  the  elect- 
ors of  any  town  shall  have  made  any  rule  or  regulation,  pre- 
scribing what  shall  be  deemed  a  sufficient  division  fence  in  such 
town,  any  person  who  shall  thereafter  neglect  to  keep  a  fence 
according  to  such  rule  or  regulation  shall  be  precluded  from 
recovering  compensation,  for  damages  done  by  any  beast  law- 
fully kept  upon  the  adjoining  lands  that  may  enter  therefrom 
on  any  lands  of  such  person,  not  fenced  in  conformity  to  the 
said  rule  or  regulation,  through  any  such  defective  fence.  When 
the  sufficiency  of  a  fence  shall  come  in  question  in  any  action, 
it  shall  be  presumed  to  have  been  sufficient  until  the  contrary 
be  established.  Id,  §  Io7. 

9.  Damages  for  omitting  to  build  fence  —  If  any  person 
liable  to  contribute  to  the  erection  or  repair  of  a  division  fence 
shall  neglect  or  refuse  to  make  and  maintain  his  proportion 
of  such  fence,  or  shall  permit  the  same  to  be  out  of  repair,  he 
shall  not  be  allowed  to  have  and  maintain  any  action  for  dam- 
ages incurred  by  beasts  coming  thereon  from  adjoining  lands 
where  such  beasts  are  lawfully  kept,  by  reason  of  such  defective 
fence,  but  shall  be  liable  to  pay  to  the  party  injured  all  damages 
that  shall  accrue  to  his  lands,  and  the  crops,  fruit  trees  and 
shrubbery  thereon,  and  fixtures  connected  with  the  land,  to  be 
ascertained  and  appraised  by  any  two  fence  viewers  of  the 
town,  and  to  be  recovered,  with  costs;  which  appraisement  shall 
be  reduced  to  writing  and  sicned*  by  the  fence  viewers  making 
the  same,  but  shall  be  only  prima  facie  evidence  of  the  amount 
of  such  damages.  Id.,  §  108. 

*  So  in  the  original. 


256  NEW  YOKE:  TAX  LAW. 

§  6.  As  to  draining  agricultural  lands. 

Sub  div.  1.  May  connect  with  drams,  etc.,  in  hignway. — "When 
ever  any  owner  or  owners  of  agricultural  lands  desire  to  drain 
the  same,  or  to  reclaim  and  secure  for  tillage  or  other  farming 
purposes,  any  low,  marshy,  or  wet  lands,  by  draining  the  same, 
the  said  owner  or  as  many  owners  of  such  land  as  may  join  for 
said  purpose  under  any  agreement,  contract  or  writing  entered 
into  by  them,  may,  with  the  consent  and  under  the  supervision 
of  the  commissioners  of  highways  of  any  town  wherein  the  said 
lands  are  located,  lay  out  and  construct  the  necessary  drains  or 
ditches  for  draining  such  lands,  so  as  to  connect  with  and  flow 
into  the  drains,  ditches  or  other  water-courses  along  or  across 
any  public  road  or  highway,  or  through  or  under  any  sluice,  or 
under  any  bridge  upon  any  public  road,  or  highway,  provided 
that  the  draining  of  any  land  in  such  manner  shall  not  endanger 
any  such  road  or  highway,  or  impede  travel  thereon  on  account 
of  overflow.  In  case  any  additional  quantity  of  water  thus 
emptied  into  the  highway  ditches  or  other  course  for  carrying 
off  water  be  in  excess  of  their  usual  capacity,  the  commissioners 
of  highways  are  hereby  authorized  to  so  enlarge  or  cause  to  be 
enlarged,  the  said  highway  ditches  or  other  courses  that  they 
can  receive  the  waters  thus  drained  into  them,  without  damage, 
or  danger  of  damage  or  obstruction  to  the  highway.  L.  1891,  ch. 
310,  §  1. 

2.  Disagreement  referred  to  fence -viewers. —  In  case  of  any 
difference  or  disagreement  arising  over  the  laying  out  and  con- 
struction of  drains  or  ditches  by  the  owners  of  adjoining  lands, 
who  have  previously  entered  into  an  agreement  for  the  drain- 
age of  any  such  lands  possessed  by  them,  as  in  the  first  section 
of  this  act  mentioned,  which  agreement  shall  be  in  writing,  the 
said  owners  may  make  in  writing,  in  which  all  said  owners  in- 
terested shall  unite,  an  application  to  the  fence  viewers  of  the 
town  wherein  the  land  to  be  drained  is  situated,  to  hear  and 
determine  the  matters  of  difference  between  said  owners,  upon 


NEW  TOKK  TAX  LAW.  257 

submission  to  said  fence  viewers,  the  said  matters  of  difference, 
the  same  as  touching  any  divisions  of  lands  or  farm  lines  for 
the  building  and  maintaining  of  line  fences,  or  any  other  matter 
which  may  now  be  by  law  submitted  to  said  fence  viewers.  And 
the  said  fence  viewers  shall,  before  making  their  report,  view 
the  premises  or  lands  included  within  the  area  of  the  proposed 
drainage,  and  give  opportunity  to  any  party  interested  to  be 
heard.  And  any  agreement  made  by  any  of  said  owners  for  said 
submission  to  the  said  fence  viewers,  shall  be  held  and  construed 
as  legal  and  binding  upon  the  parties  thereto,  as  any  contract 
or  agreement  made  for  any  lawful  purpose.  Id.,  §  2. 

3.  Written  decision  ;  fees. —  The  conclusions  and   findings  of 
said  fence  viewers  shall  be  in  writing,  one  copy  of  which  shall 
be  delivered  to  the  applicants  in  every  such  proceeding,  and 
one  copy  shall   be  filed  in  the  office  of   the  clerk  of   the  town 
wherein  the  land  proposed  to  be  drained  is  located.    The  com- 
pensation or  fees  of  said  fence  viewers  in  such  proceeding,  shall 
be  the  same  as  now  allowed  by  law,  in  the  case  of  establishing 
and  maintaining  line-fences  and  shall  be  paid  by  the  parties 
making  the  application  hereinbefore  mentioned.    Id.,  §  3. 

4.  When  such  drainage  not  deemed  a  diversion. —  Where  any 
water  or  drainage  has  been  carried  or  directed  by  owners  of 
lands  as  in  this  act  provided,  across,  through  or  under  said  land 
to  a  point  of  intersection  with  the  natural  flow,  drainage  or  out- 
let of  water,  upon  the  surface,  along  or  by  the  side  of  any  lands 
adjoining,  but  not  embraced  within  the  portion  or  district  of  land 
so  drained  as  by  this  act  provided,  the  same  shall  not  be  deemed 
as  a  diversion  of  any  drainage  or  flow  of  water  from  the  lands  in- 
cluded within  the  area  so  drained.    Id.,  §  4. 

5.  Fence-viewers  to  act  within  ten  days  after  notice. —  It  shall 
be  the  duty  of  the  fence  viewers  to  act  when  called  upon,  in  the 
manner  and  for  the  purpose  hereinbefore  provided,  and  they 
shall  meet  and  proceed  upon  any  application  made  as  provided 
wi.hin  ten  days  after  receiving  the  same;  and  said  application 
shall  contain  a  particular  statement  of  all  the  matters  and  things 

33 


253  NEW  YOEK  TAX  LAW. 

upon  which  their  action  is  requested,  within  the  meaning  of  this 
act,  by  the  parties  to  said  application,  but  no  fence  viewer  who 
is  an  owner  of  any  land  or  has  any  personal  interest  in  any  mat- 
ter involved  in  the  proceeding,  shall  be  competent  to  act;  and  in 
case  of  such  disqualification  of  any  said  officer,  his  place  may 
be  filled  by  any  justice  of  the  peace  of  the  town  who  may  not  be 
for  the  same  reason  disqualified,  and  whom  the  person  uniting  in 
the  application  for  such  proceeding  as  provided,  may  agree  upon. 
Id,,  §  5. 

§  6.  To  report  insane  persons  to  county  clerk. —  It  shall  be  the 
duty  of  the  assessors  in  each  town  and  ward  in  the  state,  every 
year,  to  make  diligent  inquiry,  and  ascertain  with  accuracy  the 
number  and  names  of  all  insane  persons  in  said  town  or  ward, 
and  to  make  a  list  of  the  same  with  the  best  account  they  can 
get,  in  each  case  of  the  patient's  age,  general  health,  habits  and 
occupation,  kind,  degree  and  duration  of  insanity  and  pecuniary 
ability  of  self  and  relatives  liable  for  his  support.  They  shall 
send  this  list,  with  all  the  facts  brought  down  to  the  latest  period, 
to  the  clerk  of  the  county,  by  the  first  day  of  August;  who  shall 
carefully  condense  the  facts  exhibited,  and  mail  the  same  to  the 
treasurer  of  the  asylum  at  Utica,  without  delay.  No  county 
clerk  shall  receive  any  compensation  for  any  services  performed 
under  this  act  L.  1842,  ch.  135,  §  44;  Birdseye,  1521. 

§  8.  As  county  canvassers ;  when  statement  of  the  result  of 
election  shall  be  delivered  to  an  assessor. —  If  the  election  be 
other  than  election  of  town,  city,  village  or  school  officers,  held 
at  a  different  time  from  a  general  election,  the  inspectors  of  each 
election  district,  or  one  of  them  deputed  for  that  purpose,  ex- 
cept in  the  cities  of  New  York  and  Brooklyn,  shall  forthwith, 
upon  the  completion  of  such  certified  statement  of  the  result, 
deliver  one  certified  copy  of  such  certified  statement  to  the  super- 
visor of  the  town  in  which  the  election  district,  if  outside  of  a  city, 
is  situated,  and  if  in  a  city,  to  one  of  the  supervisors  of  such  city. 
If  there  be  no  supervisor  or  he  be  absent  or  unable  to  attend  the 
meeting  of  the  county  board  of  canvassers,  such  certified  state- 


YOBK  TAX  LAW.  259 

ment  shall  be  forthwith  delivered  to  an  assessor  of  such  town  or 
city.    L.  1892,  ch.  680,  §  117,  as  am'd  L.  1895,  ch.  810. 

(For  the  provisions  as  to  county  boards  of  canvassers,  see  said 
laws.) 

§  9.  Municipal  taxes,  on  railroads,  applicable  to  payment  of 
bonds,  shall  be  paid  to  the  county  treasurer. —  If  a  town,  village 
or  city  has  outstanding  unpaid  bonds,  issued,  or  substituted  for 
bonds  issued,  to  aid  in  the  construction  of  a  railroad  therein,  f* 
much  of  all  taxes  as  shall  be  necessary  to  take  up  such  bonds, 
except  school  district  and  highway  taxes,  collected  on  the  as- 
sessed valuation  of  such  railroad  in  such  municipal  corporation, 
shall  be  paid  over  to  the  treasurer  of  the  county  in  which  the 
municipal  corporation  is  located.  Such  treasurer  shall  purchase 
with  such  moneys  of  any  town,  village  or  city,  such  bonds,  when 
they  can  be  purchased  at  or  below  par,  and  shall  immediately 
cancel  them  in  the  presence  of  the  county  judge.  If  such  bonds 
cannot  be  purchased  at  or  below  par,  such  treasurer  shall  invest 
such  money  in  the  bonds  of  the  United  States,  of  the  state  of  New 
York,  or  of  any  village  or  city  of  such  state,  issued  pursuant  to 
law ;  and  shall  hold  such  bonds  as  a  sinking  fund  for  the  redemp- 
tion and  payment  of  such  outstanding  railroad  aid  bonds.  If  a 
county  treasurer  shall  unreasonabley  neghct  to  comply  with  this 
section,  any  taxpayer  of  the  town,  village  or  city  having  so  issued 
its  bonds  may  apply  to  the  county  judge  of  the  county  in  which 
such  municipal  corporation  is  situated,  for  an  order  compelling 
such  treasurer  to  execute  the  provisions  of  this  section.  The 
county  treasurer  of  any  county  in  which  one  or  more  towns 
therein  shall  have  issued  bonds  for  railroad  purposes,  shall  when 
directed  by  the  board  of  supervisors  or  county  judge  of  the 
county,  execute  and  file  in  the  office  of  the  county  clerk  an  un- 
dertaking, with  not  less  than  two  sureties,  approved  by  such 
board  or  judge,  to  the  effect  that  he  will  faithfully  perform  his 
duties  pursuant  to  this  section.  The  annual  report  of  a  county 
treasurer  shall  fully  state,  under  the  head  of  "  railroad  sinking 
fund,"  the  name  and  character  of  all  such  investments  made  by 
him  or  his  predecessors,  and  the  condition  of  such  fund.  £. 
1892,  ch.  685,  §  12,  as  am.  L.  1893,  ch.  466. 


260  NEW  YofiK  TAX  LAW. 

CHAPTER    VIII. 
Statutes  Passed  after  the  Tax  Law  of  1896 

Section  1.  Correct  description  of  land,  etc.,  to  be  forwarded  to  comptroller, 
2.  Transfer  tax  clerk  in  New  York,  Erie  and  Monroe  counties. 
8.  Transfer  tax  clerk  in  Onondaga  county. 

SECTION  1.  Correct  description  of  land,  etc.,  to  be  forwarded 
to  comptroller. —  Whenever  the  comptroller  shall  have  rejected 
any  tax  in  the  first  instance,  or  have  cancelled  and  charged  the 
same  to  the  county  to  which  it  had  been  previously  credited,  the 
supervisor  of  the  town  or  ward  in  which  such  lands  are  situate,, 
shall,  if  in  his  power,  add  to  the  assessment  roll  of  such  town  or 
ward  for  the  year  during  which  such  transcript  shall  have  been 
forwarded  by  the  comptroller  to  the  county  treasurer,  an  accurate 
description  of  such  lands  and  the  correct  amount  of  taxes  thereon, 
stating  the  tax  of  each  year  and  each  kind  of  tax,  separately,. 
and  shall  furnish  the  comptroller  with  all  such  maps  and  sur- 
veys of  such  lands  as  shall  have  been  required  by  him;  and,  if 
necessary,  he  may  cause  a  survey  and  map  of  each  lot  or  parcel 
returned  for  more  perfect  description  to  be  made  and  the  ex- 
pense of  such  survey  and  map  shall  be  a  charge  upon  such  land 
to  be  added  to  the  tax  thereon,  the  board  of  supervisors  shall 
direct  the  collection  of  such  taxes  and  the  expenses  so  added  to 
such  assessment-roll,  and  they  shall,  for  all  the  purposes  of  this 
act,  be  considered  as  taxes  of  the  year  in  which  the  description 
shall  be  perfected.  If  the  supervisor  of  such  town  or  ward  shall 
not  have  fully  complied  with  the  requirements  of  this  section, 
the  comptroller  shall  not  thereafter  admit,  but  shall  reject  all 
such  reassessed,  cancelled  or  rejected  taxes  as  may  be  returned 
to  him.  Whenever  any  tax  has  been  rejected  by  the  comptroller 
and  returned  to  the  county  to  which  it  had  previously  been 
credited,  the  board  of  supervisors  of  such  county  or  if  there  be 
no  board  of  supervisors  of  such  county,  then  the  board  of  alder- 
men performing  the  duties  of  supervisors,  shall  direct  that  such 
rejected  tax  be  cancelled  upon  the  tax-roll  in  the  office  of  the 
treasurer  of  the  county,  for  the  year  or  years  for  which  it  was 

levied.    L.  1896,  ch.  951. 

Tne  provisions  of  this  act  are  substantially  the  same  as  those  of  section 
100  of  the  Tax  Law. 


'  NEW  YOKE  TAX  LAW.  261 

§  2.  Surrogate's  and  district  attorney's  assistants  in  New 
York  city,  Erie  and  Monroe  counties. —  The  comptroller  of  the 
city  and  county  of  New  York  shall  retain,  out  of  any  funds  he 
may  have  in  his  hands  on  account  of  said  tax,  a  sum  of  money 
sufficient  to  provide  the  surrogates  in  the  city  and  county  of  New 
York  with  an  assistant,  appointed  by  said  surrogates,  who  shall 
be  known  as  the  transfer  tax  assistant,  whose  salary  shall  be 
four  thousand  dollars  a  year;  a  transfer  tax  clerk,  whose  salary 
shall  be  two  thousand  four  hundred  dollars  a  year;  an  assistant 
clerk,  whose  salary  shall  be  one  thousand  eight  hundred  dollars 
a  year,  and  a  recording  clerk,  whose  salary  shall  be  one  thou- 
sand three  hundred  dollars  a  year,  said  salaries  to  be  paid 
monthly;  and  a  further  sum  of  money,  not  exceeding  five  hun- 
dred dollars  a  year,  to  be  used  to  pay  the  expenses  of  the  said 
surrogates  necessarily  incurred  in  the  assessment  and  collection 
of  said  tax,  said  amounts  to  be  paid  upon  the  certificates  and 
requisitions  of  said  surrogates  respectively.  Tiie  comptroller 
of  the  city  and  county  of  New  York  shall  also  retain,  out  of  any 
funds  he  may  have  in  his  hands  on  account  of  said  tax,  a  sum 
of  money  sufficient  to  provide  the  district  attorney  of  the  city 
and  county  of  New  York  with  an  assistant,  appointed  by  said 
district  attorney,  who  shall  be  known  as  the  transfer  tax  as- 
sistant, whose  salary  shall  be  three  thousand  dollars  a  year; 
a  transfer  tax  clerk,  whose  salary  shall  be  two  thousand  four 
hundred  dollars  a  year,  and  a  surrogate's  process  server,  whose 
salary  shall  be  one  thousand  two  hundred  dollars  a  year,  said 
salary  to  be  paid  monthly;  and  a  further  sum  of  money,  not 
exceeding  five  hundred  dollars  a  year,  to  be  used  to  pay  the  ex- 
penses of  the  said  district  attorney  for  the  conduct  and  prose 
cution  of  the  proceedings  mentioned  in  section  fifteen  of  this 
act,  said  amounts  to  be  paid  upon  the  certificate  and  requisition 
of  said  district  attorney.  The  county  treasurer  of  the  county 
of  Erie  shall  also  retain  out  of  any  funds  he  may  have  in  his 
hands  on  account  of  said  tax,  a  sum  of  money  sufficient  to  pro- 
vide the  district  attorney  in  the  county  of  Erie  with  an  assistant, 
appointed  by  the  said  district  attorney,  who  shall  be  known  as 
the  transfer  tax  assistant,  whose  salary  shall  be  two  thousand 


262  NEW  YOKK  TAX  LAW. 

dollars  a  year,  said  salary  to  be  paid  monthly,  rne  county  treas- 
urer of  the  county  of  Monroe  shall  also  retain,  out  of  any  funds 
he  may  have  in  his  hands  on  account  of  said  tax,  a  sum  of  money 
sufficient  to  provide  the  surrogate  of  the  county  of  Monroe  with 
two  clerks,  to  be  appointed  by  said  surrogate,  and  known  as 
transfer  tax  clerks,  and  whose  salary  shall  be  seven  hundred 
and  fifty  dollars  per  year  each,  payable  monthly  by  the  treas- 
urer of  the  said  county  upon  the  certificate  of  the  said  surro- 
gate; and  also  a  further  sum  of  money,  not  exceeding  two  hun- 
dred dollars  per  year,  to  be  used  to  pay  the  expenses  of  the  said 
surrogate  of  Monroe  county  necessarily  incurred  in  the  assess- 
ment and  collection  of  said  tax,  and  to  be  paid  upon  the  itemized 
requisition  of  the  said  surrogate.  L.  1896,  ch.  952. 
See,  also,  section  233  of  the  Tax  Law. 

§3.  Transfer-tax  clerk  in  Onondaga  county. —  The  county 
treasurer  of  Onondaga  county  shall  annually  retain  out  of  the 
funds  which  may  come  into  his  hands  on  account  of  the  tax  col- 
lected under  chapter  three  hundred  and  ninety-nine  of  the  laws  of 
eighteen  hundred  and  ninety-two  entitled,  "  An  act  in  relation  to 
taxable  transfers  of  property  "  and  the  acts  amendatory  thereof 
sufficient  money  to  pay  the  salary  of  a  clerk  in  the  surrogate's 
office  of  said  county  to  be  known  as  the  "  transfer  tax  clerk,"  who 
shall  be  appointed  by  and  at  pleasure  removed  by  the  surrogate 
of  said  county,  whose  compensation  shall  be  fixed  by  said  surro- 
gate not  to  exceed  one  thousand  two  hundred  dollars  per  year 
payable  monthly  upon  the  certificate  of  said  surrogate.  L.  1896, 
ch.  953. 


FORMS. 


No.   1. 

Notice  of  appointment  or  election. 

To  Mr : 

Please  to  take  notice  that  at ! of  the4 of you  were* 

to  the  office  of  s of  the  4 

of  N.  Y. 

Dated, 18 

Yours  truly, 


Clerk. 


1  The  annual  town  meeting,  held,  etc.;  the  annual  charter  election; 
a  meeting  of  the  town  board,  or  board  of  trustees. 

2  Appointed,  or  elected. 

3  Assessor,  or  collector. 

4  Town  or  village. 


No.    2. 
Resignation. 

lothe^ of  the, s of. r , 

county,  N.  T~.: 

I  hereby  resign  the  office  of  8 of  the  s 

of ,N.  Y. 

Dated, ,  18 

Yours  truly, 


1  Town  board,  or  board  of  trustees. 

2  Town  or  village. 

3  Assessor,  or  collector. 

(Resignations  must  be  filed  with  the  town  or  village  clerk.) 


264:  NEW  YORK  TAX  LAW. 

No.  .  3. 
Oath  of  office. 

I, , , . . . , ,  having  been  duly  » . . . , 

8 of  the  8 of    ,  N.  Y.,  do  solemnly 

swear  that  I  will  support  the  Constitution  of  the  United  States,  and 
the  Constitution  of  the  State  of  New  York,  and  that  I  will  faithfully 

perform  the  duties  of  8 .  of  the3 of 

to  the  best  of  my  ability.  *And  I  do  further  solemnly  swear  that  I 
have  not  directly  or  indirectly  paid,  offer  <d  or  promised  to  pay,  con- 
tributed, or  offered,  or  promised  to  contribute,  any  money  or  other 
valuable  thing  as  a  consideration  or  reward  for  the  giving  or  with- 
holding a  vote  at  the  tltction  at  which  I  was  elected  to  said  office,  and 
have  not  made  any  promise  to  influence  the  giving  or  withholding  any 
such  vote. 


Sworn    to    before   me,  this  ) 
..  day  of ,18...       f 


1  Elected^  or  appointed. 

2  Assessor,  or  collector. 

3  Town  or  village. 

4  Strike  out  italics  for  appointed  officers. 


No.    4. 

Appointment  of  town  officer  to  fill  vacancy. 
STATE  OF  NE  *V  YORK, 


COUNTY  OF 
TOWN  OF    . 


We,  the  undersigned,  constituting  1 the  town  board  of 

the  town  of  ,  N.  Y.,  hereby  appoint , 

of  said  town,  to  fill  the  vacancy  caused  by  the  8 of 

;  which  term  will  expire  at  the  next  annual  town  meeting, 

or  so  soon  thereafter  as  his  successor  shall  have  qualified  as  required 
by  law. 

Witness  our  hands  and  seals  this  ....  day  of   ,  18 .... 

,  L.  s. 

Supervisor. 
(Other  signatures  follow.) 

1    a  majority  of 

2  Death,  resignation,  removal  from  town. 


FOBMS. 


265 


3* 
,23 


266 


NEW  YORK  TAX  LAW. 


I 


FOEMS. 


267 


33 


.    o 

o    2 

H»-        » 


1 

a 


h 

*S  3 

isi 


268  NEW  YORK  TAX  LAW. 


Petition  to  assessors  to  have  omitted  property  taxed. 
To  the  assessors  of  the  town  of : 

The  undersigned,  a  taxpayer  of  the  town  of , 

county,  N.  Y.,  hereby  represents  that  certain  J property, 

consisting  of  * lands,  being  part  of  Lot  No ,  Town 

No ,  Range  No ,  Section  No ,  was  omitted  in  the 

assessment- roll  of  this  town  for  the  year  18..3;  and  asks  that  said 
property  be  entered  in  the  assessment- roll  of  said  town  for  the  current 
year,  as  provided  by  chapter  908  of  the  Laws  of  1896. 

And  your  petitioner  will  ever  pray,  etc. 

Dated, 18 


1  Real  or  personal  (if  both,  describe  each). 

2  If  personal,  describe  it,  and  strike  out  description  of  lands. 

3  Must  be  last  preceding  year. 


No.  9. 
Notice  to  show  cause  why  omitted  property  should  not  be  assessed. 

STATE  OF  NEW  YORK,  } 

COUMTY  OF >  ss.: 

TOWN  OF ) 

To : 

Application  having  been  made  to  us  by  ...    ,  a  taxpayer  of  this 

town,  to  enter  certain  property  belonging  to  you  in  the  assessment-roll  of 
the  current  year,  it  having  been  omitted  in  the  assessment-roll  of  the 
',ast  year,  you  are  hereby  required  to  show  cause  before  the  under- 
signed, assessors  of  the  town  of ,  N.  Y.,  on  the  ....  day  of , 

1 8 .  . . ,  at  ....  o'clock,  at ,  in  said  town,  why  the  following 

described  property,  belonging  to  you,  and  which  was  omitted  as  afore- 
said, should  not  be  entered  in  the  assessment-roll  of  the  current  yea'-. 
(Describe  the  property.) 

Dated, 18 

Yours,  etc., 


Assessors. 
(See  People  v.  Goff,  52  N.  Y.  434.) 


FORMS,  269 

No.  10. 

Report  of  agent  of  non-resident  creditor. 
To  the  county  treasurer  of  the  county  of ,  .2V!  Y. : 

I,   the   undersigned,    agent   of ,  a   nonresident   creditor, 

having  debts  owing  to  him,  from  residents  of  said  county,  hereby 
furnish  a  true  and  accurate  statement  of  the  amount  of  the  said  debts 

which  were  owing  to  the  said on  the  first  day 

of  May  last,  as  provided  by  chapter  908  of  the  Laws  of  1886, 
to-wit:  (Insert  the  names  of  the  debtors,  and  the  amount  due  from 
each.) 

Dated, 18 


Agent. 

EW  YORK,  ) 

'  >-  ss. : 

COUNTY  or, 


STATE  OF  NEW  YORK,  )  gg  . 


,  being  duly  sworn,  says  he  is  the  agent 

for ,  a  non-resident  creditor.     That  the  foregoing  is  a  true 

and  accurate  statement  of  all  the  debts   which   were  owing  to  said 

upon  the  first  day  of  May  last,  by  residents  of  said 

county,  and  of  the  whole  thereof. 


Sworn  to  before  me,  this  ) 
..  .day  of ,18 f 


>  ss.: 


No.  11. 
Sworn  statement  by  individual  banker. 

STATE    OF    NEW    YORK, 

COUNTY  OF , 

I, ,  an  individual  banker,  doing  business 

in  the  town  of   ,  hereby  declare  upon  my  oath  that 

the  amount  of  capital  invested  in  such  banking  business  is  the  sum  of 

$   That  I  have  no  partners  (or  that 

and   are  partners  in  the  business  with  me,  and  that 

the  number  and  value  of  shares  owned  by  each  partner  is  as  follows, 
to-wit:    (Insert  names  and  amounts  held  by  each.) 


Sworn  to  before  me,   this 
..  day  of  ,18 


\ 


270  NEW  YORK  TAX  LAW. 

No.  12. 

Statement  of  president,  etc.,  of  moneyed  or  stock  corporation. 
To  the  assessors  of  the  town,  of    ,  N~.  Y.: 

I,  the  undersigned1 ,  of  (insert  the  name  of  corpo- 
ration), a  moneyed  or  stock  corporation,  hereby  make  the  following 
statement  of  the  property  of  said  corporation,  as  required  by  law: 

1st.  The  real  estate  of  said  corporation  consists  of  (insert  each 
parcel  sep  irateh  and  the  tax  district  in  which  each  parcel  is  situated, 
and  the  sums  actually  expended  therefor). 

2d.  The  capital  stuck  of  said  company  actually  paid  in  and  secured 

to  be  paid  in  is  the  sum  of $ 

Deduct  sums  paid  for  real  estate $ 

Deduct  capital  stock  held  by  the  state 

Deduct  capital   stock   held    by  incorpo- 
rated charitable  or  literary  institutions 


Balance $ 

The  principal  office  or  place  of  transacting  the  financial  business  of 

the  company  is  situated  in  the  tax  district,  town  of 

,  N.  Y.  (or  the ward  of  the  city 

of  ,  N.  Y.) 

Dated, 18 


STATE  OF  NEW  YORK,  )  gg  . 

CotNTT  OF j 

,  being  duly  sworn,  says  that  he  is  l 

of  * ,  a  moneyed  or  stock  corporation.   That  he  has  read  the 

foregoing  statement,  and  knows  the  contents  thereof,  and  that  the 
same  is  in  all  respects  just  and  true. 


Sworn  to  before  me,  this  ) 
. .  day  of 18 F 


1  Official  title. 

2  Corporate  name. 


FOBMS.  271 

No.  13. 

Notice  of  completion  of  assessment. 

Notice  is  hereby  given  that  the  assessors  of  the  l ....  of 

,  have  finished  their  assessment-roll  for  the  present  year, 

and  a  copy  of  the  same  is  left  with ,  one  ot  their 

number,  at J ,  where  the  same  may  be  seen  and  examined 

by  any  person  interested,  ('during  ten  days  from  the  date  of  this  notice) 
(4until  the  third  Tuesday  of  August),  at  any  time  between  the  hours 
of A.  M.  and  ....  P.  M. 

The  undersigned  assessors  will  meet  at ,  in  said  l 

,  on  the  ....  day  of ,  18 .  . . ,  at  nine  o'clock  in  the  fore- 
noon, to  review  their  assessment,  on  the  application  of  any  person  con- 
ceiving himself  aggrieved. 

Dated, ,  N.  Y.,  the    ...  day  of 18 


Assessor*. 

1  Town,  village,  or  tax  district. 

2  Name  place. 

3  For  villages. 

4  For  towns. 


No.  14. 

Application  to  reduce  assessment. 
To  the  assessors  of  the  town  of : 

I  hereby  apply  to  you  on  my  own  behalf  (or  on  behalf  of ) 

to  f reduce  the  valuation  of  ' real  estate)  or  (to  reduce  the 

valuation  of 1  personal  estate)  as  set  down  in  the  assessment- 
roll  for  the  present  year. 

Dated, 18 


1.  My,  his,  its. 


No.   15. 

Oath  of  applicant  for  reduction  of  assessment . 
STATE  OF  NEW  YORK,  )  sg  . 

COUNTY  OF ,       f 

I, ,  do  solemnly  swear  that  I  will  true  answers  make  to  such 

questions  as  shall  be  put  to  me  by  the  assessors  of  the  town  of > 

N.  Y.,  touching  the  value  of  my  real  estate  (or  the  value  of  the  real 


272  NEW  YORK  TAX  LAW. 

estate  of   ),  and  the  amount  and  value  of  my  personal  prop- 
erty (or  the  amount  and  value  of  the  personal  property  of ), 

liable  to  assessment  by  them. 


Sworn  to  before  me,  this  ) 
..day  of ,18 i 


. . . ., 

Assessor. 


No.  16. 
Examination  by  the  assessors . 

Q.  What  is  your  name  and  residence  ? 

A 

Q.  What  reduction  do  you  ask  in  the  valuation  of  said  real  estate  ? 

A 

Q.  On  what  grounds  do  you  ask  it  ? 

A 

Q.  When  did  you  acquire  it  ? 

A 

Q.  How  (by  purchase,  inheritance,  etc.)  ? 

A 

Q.  If  by  purchase,  when  did  you  buy  it  ? 

A 

Q.  What  did  you  pay  for  it  ? 

A *..... 

Q.  What  improvements  have  been  made  upon  it,  and  at  what  outlay  ? 

A 

(Add  any  further  questions  the  assessors  may  see  fit  to  ask.) 

Q.  On  what  grounds  do  you  ask  for  a  reduction  of  the  assessment 
on  said  personal  property  ? 

A 

What  is  the  nature  of  said  personal  estate  (notes,  mortgages,  bank 
deposits,  accounts,  chattels,  etc.)  ? 

A 

Q.  How  much  have  you  invested  in  each  ? 

A 

Q.  Who  owes  you  on  notes,  bonds,  mortgages,  and  on  account  ? 

A 

Q.   How  much  have  you  on  deposit  in  savings  banks  ? 

A. 


FOEMS.  273 

Q.  How  much  have  you  invested  in  securities  on  properties  in  other 
States,  and  .which  securities  are  in  your  possession  or  in  the  possession 
of  other  persons  residing  in  this  State  ? 

A 

Q.  How  much  of  your  personal  estate  is  invested  in  United  States 
securities  or  other  nontaxable  property  ? 

A 

Q.  How  much  in  each  ? 

A 

Q.  What  does  your  indebtedness  consist  of  ? 

A 

Q.  Whom  do  you  owe,  and  how  much  to  each  ? 

A 

Q.  Has  any  of  your  indebtedness  been  contracted  or  incurred  in  the 
purchase  of  nontaxable  property  or  securities  ? 

A 

Q.  If  it  has,  how  much  ? 

A 

Q.  Is  any  portion  of  it  for  or  on  account  of  any  indirect  liability  as 
surety,  guarantor  or  indorser  ? 

A 

Q.  If  so,  how  much  ? 

A 

Q  Is  any  portion  of  it  for  or  on  account  of  any  debt  or  liability 
contracted  or  incurred  for  the  purpose  of  evading  taxation  ? 

A 

Q.  If  so,  how  much  ? 

A 

Q.  How  much  money,  received  from  pension  or  bounty  money,  have 
you  invested  iu  your  personal  property,  or  real  estate  ? 

A 

Q.  What  is  the  net  value  of  your  personal  estate  after  deducting 
your  total  indebtedness  and  exempt  property  ? 

A 

(Add  any  other  questions  that  the  assessors  may  think  necessary. 

Dated, ,  18 


Applicant. 

As  to  the  foregoing  examination,   examine  carefully  chapter  III, 
article  II,  section  36,  and  the  citations  there  given. 

Assessors  would  do  well  to  have  forms  14,  IS  and  16  printed  for  the 
use  of  each  person  applying  for  a  reduction  of  assessment. 
35 


274  NEW  YORK  TAX  LAW. 

No.  17. 

Oath  of  assessors  to  assessment-roll. 
STATE  OF  NEW  YORK,  )  ag  . 

COUNTY  OF   > 

We,  the  undersigned,  do  Beverally  depose  and  swear  that  we  have 
set  down,  in  the  foregoing  assessment- roll  all  the  real  estate  in  the 
tax  district  in  which  we  are  assessors,  according  to  our  best  informa- 
tion ;  and  that,  with  the  exception  of  those  cases  in  which  the  value  of 
the  said  real  estate  has  been  changed  by  reason  of  proof  produced 
before  us,  we  have  estimated  the  value  of  the  said  real  estate  at  the 
sums  which  a  majority  of  the  assessors  have  decided  to  be  the  full 
value  thereof;  and,  also,  that  the  said  assessment-roll  contains  a  true 
statement  of  the  aggregate  amount  of  the  taxable  personal  estate  of 
each  and  every  person  named  in  such  roll,  over  and  above  the  amount 
of  debts  due  from  such  persons,  respectively,  and  excluding  such  stocks 
as  are  otherwise  taxable,  and  such  other  property  as  is  exempt  by  law 
from  taxation,  at  the  full  value  thereof,  according  to  our  best  judgment 
and  belief. 


Assessors. 

Sworn  to  before  me,  this  ) 
..  day  of ,18...       ) 


Chapter  III,  article  II,  section  37. 


No.  18. 
Notice  of  filing  assessment-roll. 

Notice  is  hereby  given  that  the  assessors  of  the  ' of 

,  N.  Y.,  have  completed  and  verified  their  assessment- 
roll  for  the  present  year,  and  the  same  has  been   delivered  to  the 

* clerk,  and  the  same  will  remain  with  such  clerk  for 

public  inspection  during  fifteen  days  from  the  date  of   this  notice 

at» 

Dated, ,  N.  Y.,  the day  of ,18 


Assessors. 

1  Tax  district  or  village. 

2  Town  or  village. 

3  Name  place. 


FORMS.  275 


No.   19. 

Certificate  as  to  delinquent  assessor.1 
STATE  OF  NEW  YORK, 


TOWN  OF 


>-  ss.: 


To ,  Supervisor  of  the  town  of , 

N.  T.: 

We,  the  undersigned,  two  of  t'-ie  assessors  of  said  town,  hereby 

certify  that ,  one  of  the  assessors  of  said  town, 

has  neglected  or  omitted  to  perform  his  duties  as  such  assessor,  and 
that  the  cause  of  such  omission  was 

Dated, ,18 


Assessor*. 

I  To  be  certified  upon  assessment-roll. 
Chapter  HI,  article  II,  section  40. 


No.  20. 
Affidavit  by  executor  (to  be  filed  with  petition  for  probate). 

SURROGATE'S  COURT  —  .  COUNTY: 


IN  THE  MATTER  OF  THE  PROBATE 
OF  THE  LAST  WILL  AND  TESTA- 
MENT OF 

DECEASED. 


STATE  OF  NEW  YORK,  )  gg  . 
COUNTY  OF  I 

,  being  duly  sworn,  says  that  he  is 

the  executor  named  in    said  will.       That    said    decedent   died    on 

the day  of ,  189. . . . 

That  the  estimated  value  of  the  real  estate  owned  by  said  decedent 

at  the  time  of  his  death  is  $ ;  and  the  estimated  value  of  his 

personal  property  is  $ 


276 


NEW  YOKE  TAX  LAW. 


That  the  names  of  the  decedent's  heirs  at  law,  their  places  of  resi- 
dence and  their  relationship  to  said  decedent  are  as  follows: 


NAME. 

Residence. 

Relationship. 

That  the  names  of  the  legatees  and  devisees  under  said  will,  their 
places  of  residence,  the  amount  or  value  of  the  legacy  to  each,  and  the 
estimated  value  of  any  real  estate  devised  therein,  are  as  follows: 


NAME  OF  LEGATEE  OB 
DEVISEE. 

Residence. 

Amount  or 
value  of  legacy. 

Estimated  value 
of  devise. 

Relationship. 

Sworn   to   before   me,   this ) 
day  of ,  18. ..       f 


NoTJt.— In  cases  of  intestacy  an  affidavit  is  not  required,  all  the  n«ceesary  facts  being  stated 
in  the  petition  for  letters  of  administration. 


No.  21. 
Petition  for  appointment  of  appraiser,  under  Section  230,  Article  X, 

of  The  Tax  Law. 
SURROGATE'S  COURT  — . .  .  COUNTY  : 


IN  THE  MATTER  OF  THE  ESTATE  OF 


DECEASED. 


To  Hon ,  Surrogate : 

The  petition  of respecfully  shows  upon 

information  and  belief : 

First.  That  your  petitioner  is  an  interested  party  in  the  estate  of 
said  ,  deceased,  as  


FORMS. 


277 


Second.  That  the  said  decedent  died  on  the  ....  day  of , 

189..,  and  that  at  the  time  of  his  death  he  was  a  resident  of 

of (or  non-resident  of  this  State). 

Third.  That  said  decedent  left  a  last  will  and  testament,  whi^h  was 

duly  admitted  to-  probate  on  the  ....  day  of ,  189 . . ,  and  that 

It  tters  testamentary  were  thereupon  duly  issued  to 

,  and  that  his  post-office  address  is 

,  [or,  That  said  decedent  left  no  last 

will  and  testament,  and  that  letters  of  administration  upon  his  estate 

were  duly  issued  to ,  upon  the  ....   day  of 

]     That  the  post-office  address  of  said 

is 

Fourth.  That  as  your  petitioner  is  informed  and  believes,  the  prop- 
erty of  said  decedent  or  some  interest  therein  is  subject  to  the  pay- 
ment of  the  transfer  tax  imposed  by  law. 

Fifth.  That  the  following  are  all  the  persons  interested  in  said  estate, 
and  who  are  entitled  to  notice  of  all  proceedings  herein,  including  the 

treasurer  of  the  county  of (or  the  comptroller  of  the 

«ity  of  New  York). 

NAME.  Relationship  or  Interest.  Post-office  addrees. 


Wherefore,   your    petitioner   prays    for    the    appointment 
Dpraiser,  as  provided  bv  law. 


¥*  uvav*v«V|       yv/u.i       vwiw&vw 

appraiser,  as  provided  by  law. 

And  your  petitioner   will  ever  pray,  etc . 

Dated, ,18.... 


of    an 


Petitioner. 


276  NEW  YOEK  TAX  LAW. 

STATE  OF  NEW  YORK,  )      . 
COUNTY  OF ' 

,  being  duly  sworn,  says,  that  he  has 

read  the  foregoing  petition,  and  knows  the  contents  thereof,  and  that 
the  same  is  true  of  his  own  knowledge,  except  as  to  the  matters  therein 
stated  to  be  alleged  upon  information  and  belief,  and  that  as  to  those 
matters  he  believes  it  to  be  true. 


Sworn  to    before    me,   this ) 

!..         J 


.. ..  day  of ,18, 


No.  22. 
Order  appointing  appraiser. 

SURROGATE'S  COURT  — . .  .  COUNTY: 


IN  THE  MATTER  OF  THE  APPRAISAL 
OF  THE  PROPERTF  OF 


DECEASED,  SUBJECT  TO  TAXATION  UNDER 
THE  TAXABLE  TRANSFER  ACT,  CHAP.  24, 
ARTICLE  10,  GENERAL  LAWS. 


.189. 


It  appearing  to  my  satisfaction,  from  papers  now  on  file  in  the  sur- 
rogate's office  of  this  county,  that  property  left  by  the  above-named 

is  liable  to  taxation  under 

chapter  24,  article  10  of  the  General  Laws  of  this  State: 

Now,  upon  application  of 

I  do  hereby  appoint , 

of ,  N.  Y.,  appraiser  to  fix  the  clear  market  value 

of  all  property  of  the  said ,  deceased, 

and  to  report   the  sum  taxable,  names  of  owners  and  their  several 

interests,  rate  of  tax  and  date  of  death; days'  notice  by 

mail  of  the  time  and  place  of  such  appraisal  shall  be  given  by  said 


FORMS.  279 

appraiser  to  the  treasurer  of  the  county  of and  to  the  following 

named  persons: 


Surrogate  of County. 

Dated, 189 


No.  23. 
Notice  by  appraisers. 

SURROGATE'S  COURT  —  COUNTY  OF.. 


IN  THE  MATTER  OF  THE  APPRAISAL, 
UNDER  THE  TAXABLE  TRANSFER 
ACT,  OF  THE  PROPERTY  OF 

> 

DECEASED. 


To ; 

You  will  please  take  notice,  that  by  virtue  of  an  order  of  Hon. 

,  Surrogate  of  the  county  of , 

made  and  dated  the day  of 189 . . ,  pursuant 

to  the  provisions  of  chapter  24,  article  10,  of  the  General  Laws  of  the 

State  of  New  York,  I  shall,  on  the day  of , 

189. .,  at in  the  forenoon  of   that  day,  at  the  office  of 

,  No ,  in  the 

of ,  N.  Y.,  proceed  to  appraise  at  its  clear 

market  value,  all  the  property  of  said , 

deceased,  passing  by  his  last  will  and  testament,  or  by  the  interstate 
Laws  of  the  State  of  New  York,  which  is  subject  to  the  payment  of 
the  tax  imposed  by  said  law. 

Dated,  the day  of ,  189. .. 


Appraiser. 


280 


NEW  YOEK  TAX  LAW, 


No.  24. 

Appraiser's  oath. 

SURROGATE'S  COURT  —  COUSTY  OF 


IN  THE  MATTER  OF  THE  APPRAISAL, 
UNDER  THE  TAXABLE  TRANSFER 
ACT,  OF  THE  PROPERTY  OF 

DECEASED. 

STATE  OF  NEW  YORK,  )  gg  . 

COUNTY  OP f 

,  being  duly  sworn,  says  that  he  will 

faithfully  and  fairly  perform  the  duties  of  appraiser  of  the  property 

of ,  deceased,  pursuant  to  the  order  of 

Hon. ,  Surrogate  in  the  above  entitled  matter, 

dated,  the day  of ,  189 . . . . ,  and  make  a  just 

and  true  report  therein  according  to  the  best  of  his  understanding. 

Sworn  to  before  me,  this ) 

day  of ,  189...       f 

No.  25. 

Petition  by  district  attorney  for  citation. 
SURROGATE'S  COURT  —  COUNTY  OP : 

IN  THE  MATTER  OF  THE  APPRAISAL, 
UNDER  THE  TAXABLE  TRANSFER 
ACT,  OF  THE  PROPERTY  OF 

DECEASED. 

To  the  surrogate  of  the  county  of .* 

The  petition  of , of in  said  county, 

respectfully  shows,  upon  information  and  belief: 

First.  That  your  petitioner  is  the  district  attorney  in  and  for  the 
said  county  of 


281 


Second.  That  at  ,  in  said  county,  on  or  about 

the day  of ,  189 . . . ,  one ,  a  resi- 
dent of  said  county,  died  leaving  a  last  will  and  testament,  which  was 

duly  admitted  to  probate  on  the day  of ,  189. ., 

and  letters  testamentary  were  thereupon  duly  issued  to 

(or  died  intestate,  and  letters  of  administration  upon  his  estate  were 

duly  issued  to upon  the day  of ,  189 . . ). 

(or  that  no  letters  testamentary  or  of  administration  have  been  issued 

on  said  estate.)  That  the  post-office  address  of  said 

is  

Second.  That  said  decedent  died  seized  or  possessed  of  property 
within  this  State  or  subject  to  its  laws,  of  the  value  of  $500  or  over; 
and  that  the  same  or  some  portion  thereof  is  subject  to  the  tax  im- 
posed by  chapter  908  of  the  Laws  of  1896. 

Third.  That  the  treasurer  of  the  county  of (or  comp- 
troller of  the  city  of  New  York),  has  notified  your  petitioner,  in 
writing,  of  the  neglect  or  refusal  of  the  persons  interested  in  said 
property,  and  who  are  liable  to  pay  said  tax,  to  pay  the  same,  and  that 
no  part  thereof  has  been  paid,  but  that  the  same  remains  wholly  due 
and  unpaid. 

Fourth.  That  the  following  are  all  of  the  persons  interested  in  said 
estate,  and  who  are  entitled  to  notice  of  all  proceedings  herein,  includ- 
ing the  treasurer  of  the  county  of (or  the  comptroller 

of  the  city  of  New  York.) 


NAME. 

Relationship  or  Interest. 

Post-office  address. 

Wherefore  your  petitioner  prays  that  a  citation  issue  to  all  the  per- 
sons interested  in  said  estate,  or  liable  to  pay  such  tax,  and  to  said 
county  treasurer  (or  comptroller)  to  appear  before  this  court  on  a  day 
36 


282  NEW  YOEK  TAX  LAW. 

to  be  designated  therein,  and  show  cause  why  the  said  tax  should  not 
be  paid. 

Dated,  the day  of ,  189 ... 


(Verification  as  in  No.  21.) 


No.  26. 
Citation. 

The  People  of  the  State  of  New  York,  by  the  grace  of  God  free  and 

independent :    To   ,  the  widow,  legatees,  next 

of  Mn,   heirs-at-law,   and  persons  interested   in  the    estate    of 

,  late  of  the of  ,  in  the 

county  of ,  deceased,  greeting : 

You  are  hereby  cited  and  required  to  appear  before  the  surrogate  of 

our  county  of   ,  in  the  surrogate's  court,  on  the  ....  day 

of   ,  189. .,  at  ten  o'clock  in  the  forenoon  of  that  day,  at  the 

surrogate's  office,  in  the jf   ,  then  and  there  to 

show  cause  why  the  tax  imposed  upon  the  transfer  of  property,  by 
chapter  908  of  the  Laws  of  1896,  should  not  be  paid  upon  the  transfer 
of  property  to  you  under  the  will  of  (or  as  the  next  of  kin  of) 

,   deceased,  and   why   an  appraisal  of  such  property 

should  not  be  had,  according  to  law.  And  if  any  of  the  afore- 
said persons  are  under  the  age  of  twenty -one  years,  they  will  please  take 
notice  that  they  are  required  to  appear  by  their  general  guardian,  if 
they  have  one,  and  if  they  have  none,  that  they  appear  and  apply  for 
the  appointment  of  a  special  guardian,  or  in  the  event  of  their  neglect 
or  failure  to  do  so,  a  special  guardian  will  be  appointed  by  the  surro- 
gate to  represent  and  act  for  them  in  the  proceedings  for  the  determina- 
tion of  said  transfer  tax. 

In  testimony  whereof,  we  have  caused  the  seal  of    the  surrogate's 

court,  of  the  county  of   ,  to  be  hereto  affixed. 

[L.  s.]     Witness,  Hon ,  surrogate  of  said  county, 

at  the of   ,  this  ....  day  of   , 

in  the  year  of  our  Lord  one  thousand  eight  hundred  and 
ninety- 


Clerk  Surrogate's  Court. 


FOEMS.  28-3 


No.  27. 

Report  of  appraiser. 
SURROGATE'S  COURT  — COUNTY  OP.. 


IN  THE  MATTER  OF  THE  APPRAISAL, 
UNDER  THE  TAXABLE  TRANSFER 
ACT,  OF  THE  PROPERTY  OF 

» 

DECEASED. 


To  the  Surrogate's  Court,  county  of : 

I,  the  undersigned,  who  was  on  the day  of 189. ., 

appointed  appraiser  under  and  in  pursuance  of  the  act  in  relation  to 
taxable  transfers  of  property,  by  an  order  which  is  hereto  attached, 
respectfully  report: 

first.  That  forthwith  after  my  said  appointment  I  gave  notice,  a 
copy  of  which  is  hereto  attached,  by  mail,  postage  prepaid,  to  all  per- 
sons known  to  have  or  claim  an  interest  in  any  property  of  said 
decedent,  subject  to  the  tax  imposed  by  said  law,  and  to  the  following 
named  persons,  being  those  named  by  the  surrogate  in  the  said  order, 

of  the  time  and  place  where  I  would  appraise  the  property  of 

,  deceased,  subject  to  the  payment  of  said  tax,  to- wit : 

the  treasurer  of  the  county  of 

(or  the  comptroller  of  the  city  of  New  York). 

Second.  I  further  report  that  at  the  time  and  place  in  said  notice 

stated,  to- wit:  on  the day  of 189. .,  at 

in  the of ,  N.  T.,  after  having  taken 

my  oath  of  office,  which  is  herewith  filed,  I  took  the  evidence  of  such 
witnesses  as  I  thought  necessary,  under  oath,  concerning  the  property 

of  said ,  deceased,  and  as  to  the  value  thereof,  and 

I  have  appraised  the  same  at  its  fair  market  value. 

Third.  That  upon  the  said  hearings  there  were  the  following 
appearances :  The  executors  by 


That  I  took  the  depositions  in  writing  of  the 

several  witnesses  examined,  which  depositions  are  hereto  annexed. 


NEW  YORK  TAX  LAW. 
Fourth.  That  said ,  deceased,  died  on 


at 


Fifth.  That  the  clear  market  cash  value  of  the  estate  of  said 
,  the  owners  thereof,  and  tax  are  as  follows : 

Whole  estate $ .... 

Debts,  expenses,  etc 

Balance  taxable $ .... 

Amount  of  tax .... 

OWNER.  Amount.  Rate.  Tax. 

I, 

All  of  which  is  respectfully  submitted  this day  of , 

189.. 

- » 

Appraiser. 

I  have  been  actually  and  necessarily  employed  in  such  appraisal .... 
days. 

My  actual  and  necessary  traveling  expenses  are $ 

The  fees  paid  witnesses  herein  are 

Total  expenses $ 

Dated,  the day  of 189 .... 

•  ••••«• • > 

Appraiser. 


FOEMS.  285 


No.  28. 

Surrogate's  determination 
SURROGATE'S  COURT  —  .  . .  COUNTY: 


IN  THE  MATTER  OF  THE  PROPERTY 
OF , 

DECEASED,  SUBJECT  TO  TAXATION  UNDER  }• N.  Y. 

THE  TAXABLE  TRANSFER   ACT,  CHAPTER 
24,  ARTICLE  10,  GENERAL  LAWS. 


The  report  of heretofore  appointed  by  me 

appraiser  to  fix  the  clear  market  value  of  the  property  of  

,  deceased,  subject  to  any  tax  imposed  by  the  Taxable 

Transfer  Act,  chapter  24,  article  10,  General  Laws,  having  been  filed 
in  the  office  of  the  surrogate  of  said  county,  on  the  ....  day  of 
,  189 

Now,  after  reading  the  said  report  and  the  other  proofs  relating  to 
said  estate  before  me,  I  do  hereby  determine  the  cash  value  of  the  said 
estate,  subject  to  said  tax,  and,  the  amount  of  tax  to  which  the  same  is 
liable,  to  be  as  follows,  viz. : 

Cash  value  of  whole  estate  subject  to  tax $ 

Tax  to  which  same  is  liable . . 


Separate  interests  are  assessed  and  taxed  as  follows,  viz. : 

Legacy,  interept  or  share  of $ . 

Amount  of  tax  thereon  . 


Legacy,  interest  or  share  of 
Amount  of  tax  thereon  . 


Interest  on  said  tax  is  payable  at  the  rate  of    ....   per  cent,  per 

annum,  from   . . . .,  189. . . .,  to  the  date  of  payment,   unless 

paid  within  eighteen  months  from  the  last-mentioned  date,  but  if  paid 
within  six  mouths  from  said  date,  the  discount  of  five  per  cent,  shall 
be  allowed. 


Surrogate  of County. 


286  NEW  YOKK  TAX  LAW. 

No.  29. 

Notice  of  surrogate's  determination. 
SURROGATE'S  COURT  —  COUNTY  OF  .       . . : 


N  THE  MATTER  OF  THE  APPRAISAL, 
UNDER   THE   TAXABLE   TRANSFER 


ACT,  OF  THE  PROPERTY  OF 


DECEASED. 


To : 

You  will  please  take  notice  that  by  virtue  of  an  order  made  by  me 

the  surrogate  of  the  county  of ,  and  dated  the . . . 

day  of    1 89 . .   ,   pursuant    to   the   provisions   of    chap- 
ter 24,  article  10,  of  the  General  Laws  of  the  State  of  New  York,  I 

have  determined  that  the  cash  value  of  the  estate  of  which , 

deceased,  died  seized  and  possessed  is  the  sum  of  $......;  and  have 

determined  that  the  value  of  the  interest  to  which  you  are  entitled 
therein  is  the  sum  of  $ 

The  tax  which  your  said  interest  is  liable  to  pay  is  the  sum  of 


Interest  on  said  tax  is  payable  at  the  rate  of  per  cent,  per 

annum,  from ,189   . . ,  to  the  date  of  payment,  unless 

paid  within  eighteen  months  from  the  last-mentioned  date,  but  if  paid 
within  six  months  from  said  date,  the  discount  of  five  per  cent,  shall  be 
allowed. 

Dated,  the  ....  day  of ,  189 .... 

Surrogate  of County. 


FORMS.  287 

No.  30. 

Petition  to  obtain  certiorari  to  reduce  assessment. 
SUPREME  COURT— COUNTY  OP..  .  : 


JOHN  DOE 

against 

RICHARD     ROE,     JOHN    JONES     AND 
THOMAS  JOHNSON,  AS  ASSESSORS  OF 

THE  TOWN  OF  FLEMING, COUNTY, 

N.  Y. 


To  the  Supreme  Court : 

The  petition  of respectfully  shows  to  the  court:     That 

your  petitioner  is  (a  resident  of  said  town  of  Fleming,  etc.,  or  a  corpo- 
ration, etc.),  and  that  said  Richard  Roe,  John  Jones  and  Thomas 
Johnson  are,  and  for  some  time  have  been,  the  assessors  of  the  town  of 

Fleming, county,  N.  Y  ,  and  that  they  have  been  duly  elected, 

and  have  qualified,  and  are  acting  as  such  assessors. 

That,  in  the  performance  of  their  duties  as  such  assessors,  they  have 
prepared  an  assessment- roll  for  the  purposes  of  taxation  in  and  for  said 
town  of  Fleming,  for  the  year  1895,  and  have  finally  completed  the 
said  assessment-roll,  and  that  they  duly  verified  the  same  on  or  about 

the day  of  August,  1895,  and  deposited  the  said  roll  with  the 

town  clerk  of  said  town  of  Fleming  on  that  day,  and  posted  the  notices 
thereof  as  required  by  law. 

Your  petitioner  further  shows,  upon  information  and  belief,  that 
upon  said  roll  the  said  assessors  have  assessed  to  your  petitioner  real 
estate  (describing  it),  and  that  the  valuation  placed  thereon  in  said  roll 

by  said  assessors  is  the  sum  of  $ That  said  real  estate 

consists  of  (a  farm,  or  etc.)  And  your  petitioner,  upon  information 
and  belief,  alleges  that  said  assessment  of  said  real  property  is 
erroneous  by  reason  of  overvaluation  and  inequality,  in  that  the  said 
valuation  thereof  is  made  at  a  higher  proportionate  valuation  than 
that  of  the  other  real  estate  in  said  town,  made  upon  the  same  assess- 
ment-roll, and  that  your  petitioner  is  or  will  be  injured  by  said 
erroneous  and  unequal  assessment.  That  the  assessment  of  said  real 
f  htate  assessed  to  your  petitioner  upon  said  roll  has  been  made,  and  is, 
at  a  valuation  exceeding  the  true  value  thereof,  as  your  petitioner  is 
informed  and  believes.  That  the  assessment  on  said  roll  of  a  large 


YOBK  TAX  LAW. 

proportion  of  the  real  estate  owned  by  and  assessed  to  other 
owners  in  said  town  has  been  and  is  made  at  a  less  valuation 
than  the  full  and  true  value  thereof,  and  that  said  assessment 
is  unjust  and  unequal,  as  your  petitioner  is  informed  and  believes. 
Your  petitioner  further  shows  that  he  is  assessed  upon  said  assessment- 
roll  for  the  sum  of  $ ,  personal  property.  That  said  assess- 
ment is  unlawful,  erroneous  and  unequal,  in  that  he  is  assessed  at  a 
greater  proportionate  valuation  for  said  property  than  other  owners  of 
the  same  kind  of  personal  property  are  assessed  upon  said  roll  (or  in 
that  your  petitioner  is  not  liable  to  be  assessed  for  any  real  and  per- 
sonal property,  or  for  a  greater  amount  of  real  and  personal  property 

than  the  sum  of  $ ),  and  that  your  petitioner  is  or  will  be 

injured  by  said  unlawful,  erroneous  and  unequal  assessment,  and  it  will 
compel  him  to  pay  more  than  his  just  proportion  of  the  aggregate  tax. 

Your  petitioner  further  shows  that  upon  the  day  upon  which  the 
said  assessors  met  to  hear  applications  for  the  reduction  of  assessments, 
to-wit:  upon  the  ....  day  of  August,  18....,  and  while  the  srid 
assessors  were  in  session,  your  petitioner  appeared  before  said  assessors 
and  complained  of  said  assessment,  and  requested  said  assessors  to 
reduce  the  same,  and  was  ready  and  willing  to  submit  to  such  examina- 
tion as  said  assessors  required,  and  was  examined  on  oath  by  said 
assessors,  and  that  said  assessors  neglected  and  refused  to  reduce  said 
assessment. 

That  no  previous  application  for  a  writ  of  certiorari  to  review  the 
said  assessment  has  been  made  by  your  petitioner. 

Wherefore  your  petitioner  prays  that  a  writ  of  certiorari  be  issued 
out  of  this  court,  directed  to  said  assessors,  to  review  the  said  assess- 
ment of  said  (real,  or  personal  property,  or  both)  assessed  to  him  upon 
said  assessment-roll,  on  the  grounds  set  forth  in  this  petition,  and  that 
said  writ  of  certiorari  prescribe  the  time  within  which  the  said  assess- 
ors shall  make  their  return  thereto;  to  the  end  that  such  assessment  of 
said  property,  if  found  by  the  court  to  be  erroneous,  may  be  corrected 

and  be  made  to  correspond  to  the  assessment  of  other property 

on  the  same  roll  (or  to  the  end  that  a  reassessment  of  said  property  of 
your  petitioner  may  be  ordered),  and  for  such  other  or  further  relief  in 
the  premises  as  to  the  court  may  appear  to  be  just  and  proper. 

Dated, ,  18. ... 

•    • > 

Petitioner, 


FOEMS.  289 

STATE  OF  NEW  YORK,  )  e, 

>•  oo.  . 

COUNTY  OF , 

John  Doe,  being  duly  sworn,  says  that  he  is  the  petitioner  in  the 
foregoing  petition  named,  that  he  has  read  the  same  and  knows  the 
contents  thereof,  and  that  the  same  is  true  of  his  own  knowledge, 
except  as  to  the  matters  therein  stated  to  be  alleged  upon  information 
and  belief,  and  that  as  to  those  matters  he  believes  it  to  be  true. 


Sworn  to  before  me,  this  . . . .  ) 
day  of ,18..  J 


No.  31. 

Writ  of  certiorari. 
SUPREME  COURT  —  COUNTY  OP  . 


JOHN  DOE 

agairmt 

RICHARD     ROE,     JOHN     JONES     AND 
THOMAS  JOHNSON,   AS  ASSESSORS  OF 

THE  TOWN  OF  FLEMING, COWNTY. 

N.  Y. 


To  Richard  Roe,  John  Jones  and  Thomas  Johnson,  assessors  of  iht 
town  of  Fleming, county,  N.  T~. : 

Whereas,  we  have  been  informed  by  the  petition  of  John  Doe,  that 
such  proceedings  have  been  had  and  taken  by  you,  said  Richard  Roe, 
John  Jones  and  Thomas  Johnson,  as  assessors  of  the  town  of  Fleming, 

county  of   ,  N.  Y.,  that  in  the  discharge  of  your  duties  as  such 

assessors,  you  have  prepared  an  assessment- roll  of  the  real  and  per- 
sonal property  in  the  said  town  for  the  purposes  of  taxation  in  and 
for  said  town  for  the  year  1895,  and  that  you  completed  and  verified 

the  same  on  or  about  the day  of  August,  1895,  and  deposited 

the  same  with  the  town  clerk  of  said  town  on  said  day,  and  posted  due 
notices  thereof  as  required  by  law  ;  and  which  petition  shows  that 
there  has  been  and  is  assessed  to  said  petitioner  (describe  the  lands  or 
perconal  property,  or  both) ;  and  which  said  petitioner  further  alleges  that 
37 


i90  NEW  YORK  TAX  LAW. 

a. id  assessment  of  said  j-roperty  is  erroneous  by  reason  of  overvalua- 
tion, and  that  it  is  also  unequal  (and  unlawful)  in  that  the  assessment 
of  the  property  of  the  petitioner  upon  said  roll  is  and  has  been  made 
at  a  higher  proportionate  valuation  than  the  other  real  and  personal 
property  in  said  town,  on  the  same  roll,  by  you  said  assessors;  and 
that  the  assessment  of  the  petitioner's  property  on  said  roll  has  been 
and  is  made  at  a  valuation  exceeding  its  true  value,  and  that  the 
assessment  on  said  roll  of  a  large  proportion  of  the  real  and  personal 
property  owned  by  others  in  said  town  has  been  and  is  assessed  by 
you  at  a  much  less  valuation  than  the  full  and  true  value  thereof  (or 
that  said  petitioner  is  not  liable  to  be  assessed  for  any  real  or  personal 
property,  or  is  not  liable  to  be  assessed  for  a  greater  amount  of  real  or 
personal  property  than  the  sum  of  $ ). 

And  it  further  appearing  that  said  petitioner  duly  appeared  before 
you,  said  assessors,  at  the  time  appointed  by  law,  and  published  by 
you,  said  assessors,  for  the  hearing  of  complaints  against  said  assess- 
ment-roll, and  before  the  completion  of  said  roll,  and  requested  said 
assessors  to  reduce  said  valuation  and  assessment,  and  did  and  performed, 
and  was  ready  to  do  and  perform  all  things  which  said  petitioner  was 
then  required  by  law  to  do,  and  that  you  refused  and  have  neglected  to 
reduce  said  valuation  and  assessment,  and  that  by  reason  thereof  the 
said  petitioner  is  or  will  be  aggrieved  and  injured,  and  will  be  com- 
pelled to  pay  more  than  his  just  proportion  of  the  aggregate  tax  of 
said  town  for  said  year: 

Now,  therefore,  pursuant  to  the  provisions  of  chapter  908  of  the 
Laws  of  1896,  providing  for  the  review  and  correction  of  erroneous 
assessments,  we  do  command  you  and  each  of  you  that  you  certify 
and  return  to  us  at  a  Special  Term  of  this  court  to  be  held  in 

and  for  the  county  of at  the  court-house  in  the  city  of 

,  on  the day  of  ,18....,  at  the  open- 
ing of  court  on  that  day,  a  certified  and  sworn  copy  of  said  assess- 
ment-roll, as  made  by  you,  and  filed  with  the  town  clerk  of  said  town, 
and  of  the  whole  thereof,  and  any  and  all  other  papers  appertaining  to 
said  assessment,  and  all  other  actions  and  proceedings  appertaining 
thereto,  and  which  will  show  whether  in  making  the  said  assessment 
any  rule  of  law  affecting  the  rights  of  the  said  petitioner  has  been  vio- 
lated to  the  prejudice  of  said  petitioner,  and  whether  said  assessment 
on  said  roll  of  said  (real,  personal,  or  both)  estate,  assessed  to  said 
petitioner,  has  been  and  is  made  at  a  sum  which  is  an  overvaluation,  and 
which  is  greater  than  the  true  value  thereof,  and  whether  said  assess- 
ment has  been  and  is  made  at  a  higher  proportionate  valuation  than  the 


FORMS.  291 

other  real  and  personal  property,  or  either  of  them,  on  the  same  roll,  by 
the  same  officers;  and  that  you  also  certify  and  return  at  what  percent- 
age of  valuation  you  assessed  on  said  roll  the  real  property  other  than 
that  assessed  to  the  petitioner,  and  at  what  percentage  of  valuation  you 
assessed  the  personal  property  in  said  town  appearing  on  said  roll;  and 
all  other  things  and  matters  touching  and  concerning  the  same,  so  that 
our  said  court  may  cause  to  be  done  that  which  of  right  and  according 
to  law  ought  to  be  done;  and  have  you  then  and  there  this  writ. 

Witness,  Hon ,  one  of  the  justices  of  the  Supreme 

Court  in  and  for  the judicial  district,  at  chambers 

at  the  city  of ,  N.  Y.,  this  ....  day  of ,  18 .... 

Upon  the  application  of  ,  Esq.,  attorney  for  the  peti- 
tioner,   ,  dated  the ....  day  of ,  18 . . ,  and  the 

petition  of  said ,  dated  and  verified  the day  of , 

18..,  I  hereby  allow  the  within  writ  of  certiorari  to  issue  this.... 
day  of ,  18 . . ,  at  the  chambers  of  the  Supreme  Court. 


Justice  of  the  Supreme  Court, 


No.  32. 

Return  of  assessors  to  the  writ  of  certiorari. 
SUPREME  COURT  — COUNTY  OF   .  ..: 


JOHN  DOE 

against 

RICHAUD      ROE,    JOHN     JONES    AND 
THOMAS  JOHNSON,  AS  ASSESSORS  OF 

TBE  TOWN  OF  FLEMING COUNTY, 

N.  Y. 


To  the  Supreme  Court: 

In  obedience  to  the  writ  of  certiorari  issued  in  the  above-entitled 
action,  and  which  is  hereto  annexed,  we,  the  undersigned  assessors  of 

the  town  of  Fleming,  in  the  county  of  ,  do  hereby  certify 

and  return: 

That  between  the  first  day  of  May  and  the  first  day  of  July  last 
past,  we  proceeded  to  ascertain  and  set  down,  according  to  law  and  by 


292  NEW  YORK  TAX  LAW. 

diligent  inquiry,  and  the  best  information  which  we  could  obtain,  the 
names  of  all  of  the  taxable  inhabitants  in  said  town,  and  also  all  of 
the  taxable  real  and  personal  property  within  said  town. 

That  in  the  month  of  July  last  we  sat  as  a  board  of  assessors,  and 
set  down  in  four  separate  columns,  according  to  the  best  information 
obtainable  by  us,  the  names  of  all  of  the  taxable  inhabitants  of  the 
town,  the  quantity  of  lind  to  be  assessed  t)  each  person,  the  full  value 
of  such  land,  according  to  the  definition  of  the  term  "land,"  as  given 
in  chapter  908  of  the  Laws  of  18  ;Q,  and  the  full  and  true  value  of  all 
of  the  taxable  personal  property  owned  by  each  person  in  said  town, 
after  deducting  the  just  debts  owing  by  him  and  property  exempt  by 
law  from  taxation ;  and  that  we  also  set  down  in  said  roll  the  lands 
of  nonresidents  in  a  separate  part  thereof. 

That  in  so  doing  we  set  down  in  said  roll  the  lands  (or  personal 

property,  or  both)  owned  by  said ,  the  petitioner, 

putting  the  same  down  in  the  portion  of  said  roll  containing  the 
taxable  inhabitants  of  said  town,  and  their  property. 

1  That  said  ,  the  petitioner,  did  not  furnish  or 

deliver  to  us  the  statement  required  by  law,  nor  any  statement  relating 
to  its  property,  and  the  value  thereof;  and  that  in  making  said  assess- 
ment we  were  compelled  to  rely  and  act  entirely  upon  our  own  judg- 
ment, and  the  best  information  which  we  could  obtain.  That  the 
valuation  at  which  we  assessed  the  property  of  said  petitioner  is  the 
sum  of  $  

That  we  made  a  fair  copy  of  said  assessment-roll,  and  deposited  the 

same  with  John  Jones,  one  of  our  number,  on  the day  of , 

18. .,  and  gave  the  notice  required  by  law,  and  that  we  would  meet  on 
the  third  Tuesday  of  August,  1895,  at  the  time  and  place  in  said  town 
specified  in  said  notice,  to  review  our  said  assessment,  and  stating  that 
the  said  copy  had  been  so  deposited,  and  specifying  the  place  where 
the  same  could  be  seen  and  examined  in  the  meantime.  A  copy  of  said 
notice  is  hereunto  annexed: 

That  on  said  third  Tuesday  of  August,  and  at  the  time  and  place  speci- 
fied in  said  notice,  we  met  for  the  purpose  of  reviewing  our  said  asses- - 

ment;  that  said ,  the  petitioner,  failed  to  appear  before  us  on 

that  day,  and  make  a  demand  for  the  reduction  of  his  said  assessment, 

(or  that  the  said appeared  before  us  on  that  day,  but  refused  t-» 

raubmit  to  or  to  sign  the  examination  as  to  his  property,  made  by  us, 
or  the  said  petitioner  submitte  I  to  an  examination,  by  us,  which  is 
herewith  returned  and  which  failed  to  satisfy  us  that  he  was  entitled 


FORMS.  293 

to  the  reduction  in  his  assessment  claimed  by  him,  or  to  any  reduction 
thereof,  or  otherwise,  as  the  facts  may  be). 

That  in  making  and  fixing  said  assessment  we  were  guided  by  our 
personal  knowledge,  experience  and  judgment,  as  residents  of  said  town 
for  many  years,  and  by  information  obtained  from  other  residents  and 
t  ixpayers  of  said  town  in  response  to  inquiries  made  for  the  purpose 
of  obtaining  information  as  to  the  actual  value  of  the  property  assessed 
in  said  town,  but  that  after  obtaining  such  information  we  relied  upon 
our  own  judgment  in  fixing  the  value  of  all  said  property. 

That  after  the  completion  of  said  assessment,  and  on  the day 

of  August,  1895,  we  verified  said  roll,  and  filed  the  same  with  the  town 
clerk  of  said  town,  and  postt-d  notices  thereof  as  required  by  law. 

We  deny  that  the  assessment  of  the  petitioner's  real  (or  personal,  or 
both)  estate  is  unequal,  and  at  a  much  higher  rate  than  the  assessed 
valuation  of  the  other  real  and  personal  estate  situate  in  the  said  town, 
and  we  allege  that  such  assessment  is  fair,  equal,  and  at  the  same  rate 
of  valuation  as  the  other  property  assesse  i  on  said  roll  in  the  said  town. 

That  the  whole  of  the  taxable  real  and  personal  property  in  said 
town  is  assessed  at  the  fall  and  true  value  thereof  as  required  by  law, 
as  said  assessors  verily  believe  That  the  assessment  of  the  property 
of  the  petitioner  is  not  unequal,  or  at  a  higher  proportion  of  valuation 
than  other  real  and  personal  property  appearing  upon  said  roll.  That 
the  petitioner  is  in  nowise  aggrieved  by  said  assessment,  and  will 
thereby  be  required  to  pay  only  his  just  and  fair  proportion  of  the 
taxes  to  be  levied  upon  the  property  in  said  town.  That  the  number 
of  acres  assessed  in  said  town  is ,  and  the  total  assessed  val- 
uation of  said  real  estate  is  $ That  the  value  of  the  personal 

property  assessed  is  $ That  we  have  returned  herewith  all 

of  the  papers  and  documents  in  our  possession  relating  to  the  said 
assessment  of  said  real  and  personal  property  in  said  town. 

Wherefore  we,  the  said  assessors,  pray  that  the  said  writ  of  certiorari 
be  quashed  or  dismissed,  with  costs  against  the  petitioner. 

Dated, ,18 


Atsessors. 

1.  Insert  only  in  case  of  corporation. 
(Add  verification  as  in  No.  80.) 


294:  NEW  YOKE  TAX  LAW. 

No.  33. 
Notice  to  town  clerk  of  beasts  impounded  as  strays,  etc. 

To  the  town  chrk  of  the  town  of ,  W.  Y.,  and  to  whom  it 

may  co>  cern: 

Please  to  take  notice  that  I  have  certain  (horses,  cattle,  sheep,  swine, 
or  other  beasts)  upon  my  inclosed  land  (or  that  I  have  found  [name 
them]  on  land  owned  [or  occupied]  by  me,  doing  damage),  and  that 
such  beasts  have  not  come  upon  said  lands  from  adjoining  lands  where 
they  are  lawfully  kept,  by  reason  of  my  refusal  or  neglect  to  make  or 
maintain  a  division  fence,  required  of  me  by  law.  That  the  said 

beasts  came  upon  said  lands  on  the day  of ,  18 . . . . ,  and 

are  more  particularly  described  as  follows  (describe  them  particularly). 
I  claim  a  lien  on  said  beasts  for  the  damages,  charges  and  costs  to 
which  I  am  by  law  entitled.  My  residence  is ,  N.  Y. 

Dated, ,  18.... 


No.  34. 

Notice  to  owner  of  fence  viewers'  meeting. 
To ,  owner  : 

Please  to  take  notice  that  the  fence  viewers  of  the  town  of , 

N.  Y.,  will  meet  on  the day  of ,  18. . . .,  at .  o'clock 

. .  M.,  at  (name  place)  in  said  town,  to  determine  the  damages  claimed 

by to  have  been  done  to  him  by  certain  beasts  owned  by 

you,  and  which  have  been  impounded  as  strays,  and  all  such  other 
matters  relating  thereto  as  may  lawfully  be  brought  before  them  at 
that  time. 

Dated,   ,  18 

Yours,  etc., 


Fence  Viewers. 


FORMS.  295 

No.  35. 
Certificate  of  fence  viewers  of  damages,  etc. 

STATE  OF  NEW  YORK,  ) 

v  ss. : 
TOWN  OF    ) 

We,  the  undersigned,  two  (or  three  as  the  case  may  be)  of  the 

fence  viewers  of  the  town  of ,  N.  Y.,  hereby  certify  that  we 

have  examined  into  the  matter  of  the  damages,  charges,  costs  and  fees 

between ,  claimant,  and   ,  the  owner  of  certain 

beasts,  which  have  been  impounded  as  strays  doing  damage,  and  we 
do  hereby  determine  that  the  said  claimant  is  entitled  to  be  paid  the 
following  sums,  to- wit: 

Damages $    

Charges , , 

Costs  and  fees  . 


Total , $ 


Or  (same  as  above  to  and  including  the  word  "  damage  "),  and  we  do 
hereby  determine  that  the  claimant's  lien  is  not  enforceable. 

Dated, ,18 


Fence  Viewers. 


STATE  OF  NEW  YORK, 
TOWN  OF  . 


No.  36. 
Notice  of  sale  of  strays  by  fence  viewer. 

(•  ss.  : 


Notice  is  hereby  given  that  on  the day  of ,  18 . . . ., 

at  (name  place  in  the  town),  I  will  sell  at  public  auction  to  the  highest 
bidder  the  following  described  beasts,  which  have  been  impounded  by 
as  strays  (insert  particular  description  of  the  beasts). 

Dated, ,18 


Fence  Viewer. 


NEW  YOKK  TAX  LAW. 

No.  37. 
Damages  for  sheep  killed  or  injured ;  certificate  of  fence  viewers. 

°OUNTY'U.: 

TOWN  or   ) 

,  of  said  town,  having  applied  to  us,  two 

fence  viewers  of  said  town,  to  appraise  the  value  of  certain  sheep, 
alleged  to  have  been  killed  or  injured  by  dogs,  and  the  amount  of 
damage  thereby  sustained  by  him,  pursuant  to  law,  and  having  this 
day  inquired  into  the  matter  and  examined  witnesses  in  relation 
thereto,  we  do  hereby  certify  : 

That  the  number  of  sheep  killed  is ;  that  their  value 

immediately  before  being  killed  was  $ ,  and  that  their 

value  after  being  killed  was  $ That  the  number  of 

pheep  injured  is . . . ;  that  their  value  immediately  previous 

to  being  injured  was  $ ,  and  that  their  value  after  being 

injured  was  $ That  we  are  satisfied  said  sheep  were  so 

killed  and  injured  only  by  dogs,  and  in  no  other  way,  and  that  said 

has  suffered  damages  thereby  in  the  sum  of 

$ ,  in  addition  to  $ ,  our  fees,  which  he 

has  paid  to  us. 

Dated, ,  189... 


Fence  Viewers. 


No.  38. 
Affidavit  of  owner  of  sheep  killed  or  injured. 

STATE  OF  NEW  YORK,  |  gg  . 

COUNTY,      f 

,  being  duly  sworn,  says  he  is  the  owner 

of  the  sheep  killed  and  injured  by  dogs  and  mentioned  in  the  fore- 
going certificate  of  the  fence  viewers;  that  he  has  made  diligent  effort 
and  has  been  unable  to  discover  the  owner  or  possessor  of  the  dog  or 
dogs  by  which  such  damage  was  done,  and  has  failed  to  recover  the 
value  of  the  sheep  so  killed  or  injured  against  such  owner  or  possessor 
of  such  dogs  or  any  other  person,  and  has  not  been  compensated 
therefor. 


Sworn  to  before  me,  this 
day  of ,18, 


Justice  of  the  Peace  of  the  town  of 


FORMS.  297 

No.  39. 

Order  for  payment  of  damages. 
To ,  /Supervisor  of  the  town  of .* 

Please  pay  to ,  or  order,  $ ,  on  account  of 

damages  for  sheep  killed  and  injured,  as  appears  by  certificate  of  fence 

viewers,  dated 18  . . .,  and  now  on  file  with  the  town  clerk, 

out  of  any  moneys  which  shall  come  into  your  hands  from  taxes 
assessed  upon  dogs. 

Dated, ,  18.... 


Town  Auditors. 

NOTE. — Town  boards  should  have  Nos.  37,  88  and  39  printed  on  one  blank, 
for  the  use  of  the  fence  viewers  and  auditors. 


No.  40. 
Notice  to  owner  to  kill  dog. 

To : 

SIB: 

Take  notice  that  injury  has  been  done  to  my  sheep  by  a  dog  owned 
by  jou,  to- wit:  (describe  dog);    that  said  dog  killed  (or  chased  and 

worried)  my  sheep  on  the   day  of   ,  18. .,  and  you 

are  hereby  required  to  kill  said  dog. 

Dated, ,  18 

Yours,  etc., 


No.  41. 
Division  fence;  certificate  of  fence  viewers. 

COUNTY  OF 
OF 


j 
) 


A  dispute  having  arisen  between  ........  and  ........  ,  owners  of 

adjoining  lands,  situated  in  said  town  of   ..........  ,  concerning  the 

liability  of   ............  to  maintain  a  division  fence  (or  concerning 

38 


298  NEW  YORK  TAX  LAW. 

the  proportion  or  particular  part  of  the  fence  to  be  maintained  by 

),  and  the  said having  chosen } 

and  the  said having  chosen ,  two  of  the 

fence  viewers  of  said  town  (or  the  said having  neglected 

after  eight  days'  notice  to  make  such  choice,  the  said has 

chosen. ........  another  fence  viewer  of  said  town);  and  the  parties 

interested  having  had  reasonable  notice  of  all  the  proceedings  done 
and  had  in  this  matter: 

Now,  after  examining  the  premises,  and  having  heard  the  proofs  and 
allegations  of  the  parties,  we,  the  undersigned,  have  agreed  upon  and 
do  hereby  make  our  determination  and  decision  of  the  matter,  as  fol- 
lows, to- wit:  (or  the  said and being  unable  to 

agree,  we  selected ,  another  fence  viewer  of  said  town,  to 

act  with  us). 

The  said  fence  is  described  as  follows  (insert  description  of  the 

fence).  The  proportion  of  said  fence  to  be  maintained  by  said 

is  (insert  proportion)  or  (the  proportion  and  particular  part  of 

said  fence  to  be  maintained  by  said is  (insert  proportion  and 

description  of  his  part).  The  amount  of  our  fees  is  $ 

Dated, ,  18... . 


fence  Viewers. 


No.  42. 
Appraisement  of  damages  for  insufficient  fence. 


COUNTY  OF, 
TOWN  or 


:\ 


Complaint  having  been  made  to  us,  two  of  the  fence  viewers  of  the 

town  of by that  he  has  suffered  damage  by  reason 

of  the  neglect  or  refusal  of to  contribute  to  the  erection  or 

repair  of  a  division  fence,  (or  by  reason  of  the  neglect  or  refusal  of 

to  make  and  maintain  his  proportion  of  a  division  fence) ;  we 

have  examined  the  premises,  and  have  heard  the  proofs  and  allega- 
tions of  the  parties,  and  do   hereby  find  and  decide  that  the  said 

is  liable  to  pay  to  the  said as  damages,  by  reason 

of  his  neglect  or  refusal  to  contribute  to  the  erection  of  said  fence 
the  sum  of  $ ;  (or  by  reason  of  his  neglect  or  refusal  to  make  and 


FORMS.  299 

maintain  his  proportion  of  such  division  fence),  or  (we  ficd  and  deter- 
mine that  the  said is  not  liable  to  pay  to  the  said 

any  damages  in  the  matter.) 
Dated, ,18 


Fence  Viewers. 


No.  43. 
Request  to  adjoining  owner  to  build  or  repair  fence. 

To : 

Please  to  take  notice  that  the  division  fence  between   the  lands 

owned  by  us  in  the  town  of ,  N.  Y.,  is  out  of  repair,  and.  that 

you  are  hereby  requested  to  build  or  repair  your  proportion  thereof; 
and  that  in  case  of  your  neglect  or  refusal  so  to  do  within  one  month 
from  the  time  of  the  service  of  this  notice  upon  you,  the  undersigned 

will  do  so  at  your  expense. 

Yours,  etc., 


Dated, ,  18 

No.  44. 
Determination  of  fence  viewers ;  drainage  of  agricultural  lands. 

COUNTY  OP ,  ) 

TOWN  OP f 

Application  having  been  made  to  us  in  writing  by  all  the  persons 
interested  in  the  drainage  of  certain  agricultural  lands  situated  in  said 
town,  and  hereinafter  described,  to  hear  and  determine  the  matters  in 
difference  between  said  owners,  pursuant  to  the  provisions  of  chapter 
310  of  the  Laws  of  1891;  and  having  viewed  the  premises  and  lands 
included  within  the  area  of  the  proposed  drainage,  and  having  given 
every  party  interested  an  opportunity  to  be  heard;  Jwe,  the  fence 
viewers  of  said  towns,  do  find  and  determine  the  matters  in  difference, 
as  follows,  to-wit  : 

We  find  that  (here  set  forth  the  findings.) 

Dated, ,  18 


Fence  Viewers. 
1  If  justices  of  the  peace,  change  accordingly. 


300  NEW  YORK  TAX  LAW. 

No.    45. 

Report  of  collector  of  unpaid  tax  on  personal  property. 
STATE  OF  NEW  YORK,  \ 

COUNTY  OP ,  >•  *«.: 

TOWN  OF ) 

To  the  assessors  of  the  town  of . . . . ,  N~.  Y. : 

I, ,  collector  of  the  said  town  of ,  hereby  report  to 

you,  as  required  by  law,  that ,  a  resident  of  said  town,  is 

assessed  for  personal  property  upon  the  assessment-roll  of  said  town, 

for  the  year  18 . . . . ,  in  the  pum  of  $ ,  and  that  the  tax  thereon, 

including  the  percentage  allowed  to  the  collector  by  law,  is  the  sum  of 

$> That  said has  neglected  and  refused  to  pay  said 

tax,  and  that  the  same  is  and  remains  wholly  unpaid  and  uncollected, 
and  that  there  are  no  goods  and  chattels  in  his  possession  upon  which 
the  same  may  be  levied  by  distress  and  sale,  according  to  law.  That 
I  have  reason  to  believe  that  he  has  debts,  credits,  choses  in  action, 
and  other  personal  property,  not  taxed  elsewhere  in  this  state,  and 
upon  which  levy  can  not  be  made  according  to  law. 

Dated, ,  18.... 


Collector. 

No.  46. 
Petition  to  Supreme  Court  by  assessor  to  enforce  payment  of  tax. 

STATE  OF  NEW  YORK,  ) 

SUPREME  COUBT.       \ 


IN  THE  MATTER  OP  THE  APPLICATION  OP 

,  ONE  OF  THE  ASSESSORS  OP  THE 

TOWN  OP COUNTY  OP ,  • 

TO  COMPEL  TO  PAY  A  TAX  AS- 
SESSED UPON  His  PERSONAL  PROPERTY 
IN  THE  YEAR  18. . 


To  the  Supreme  Court: 

The  petition  of  your  petitioner  respectfully  shows  that  he  is  one  of 

the  assessors  of  the  town  of ,  N.  Y.     That ,  a 

resident    of    said    town,   is    assessed     upon     the    assessment-roll   of 


FORMS.  301 

said  town  for  the  year  18....,  for  personal  property,  in  the 

sum  of  $ ,  and  that  the  amount  of  the  tax  thereon  is 

the  sum  of  $ That  the  collector  of  said  town  has  duly 

reported  to  the  assessors  of  said  town  that  the  said 

has  neglected  and  refused  to  pay  the  said  tax,  and  that  the  same 
remains  wholly  uncollected  and  unpaid,  and  that  there  are  no  goods 

and  chattels  in  the  possession  of  said upon  which  the 

same  may  be  levit  d  by  distress  and  sale,  according  to  law  ;  and  that 
he  has  reason  to  believe  that  the  said has  debts,  cred- 
its, choses  in  action,  or  other  personal  property  not  taxed  elsewhere  in 
this  State,  and  upon  which  levy  can  not  be  made  according  to  law. 
That  said  report  of  said  collector  is  hereto  annexed. 

Wherefore,  your  petitioner  prays  that  the  payment  of  the  said  tax 
be  enforced  by  this  court,  as  by  law  in  such  cases  made  and  provided. 
And  your  petitioner  will  ever  pray,  etc. 

Dated, ,  18 


(Add  verification  as  in  No.  30.) 


No."  47. 

Certificate  of   apportionment   of  railroad  property  among  school 

districts. 

STATE  OF  NEW  YORK,  )  gg  . 
TOWN  OF  ) 

We,  the  undersigned,  the  assessors  of  the  town  of ,  N.  Y., 

do  hereby  apportion  the  valuation  of  the  property  of  each  and  every 
railroad,  telegraph,  telephone  and  pipe-line  company  as  appears  upon 
the  assessment  lists  of  said  town  for  the  year  18  —  . ,  among  the  sev- 
eral school  districts  of  said  town,  as  follows  : 

District  No.  1. 
Lehigh  Valley  railroad  — 

miles  of  main  track $ 

miles  of  side  track 

miles  of  switches 

depots 

(Other  property  itemized) 


Total  . 


302  NEW  YOEZ  TAX  LAW. 

Western  Union  Telegraph  Co. — 

:  poles , 

miles  of  wire,  etc 


Total 

Dated, ,  18.... 


Assessors. 

NOTE. —  The  total  valuation  of  the  property  of  each  company  in  all  the  dis- 
tricts must  equal  the  valuation  of  tne  company  on  the  town  assessment-roll. 
This  certificate  should  be  made  out  and  filed  with  the  town  clerk  each  year. 


No.  48. 
Bond  of  village  collector. 

Know  all  Men  by  these  Presents,  That  we,     ......  ,  and    ....... 

and  ........  ,  all  of  ........  ,   ........   county,  N.  Y.,  are  held  and 

firmly  bound  unto  the  said  village  of  ........  ,  in  the  sum  of  :$  ......  , 

to  be  paid  to  the  said  village  of  ..........  ,  or  to  its  properly  consti- 

tuted authorities.  For  which  payment  well  and  truly  to  be  made,  we 
liiiid  ourselves  and  our  heirs,  executors  and  administrators,  jointly  and 
severally,  and  firmly  by  these  presents. 

Sealed  this  ......  day  of  ..........  ,  18  ____ 

The  condition  of  this  obligation  is  such  that  if  the  above  bounden 
..............  ,  who  has  been  s  ..........  collector  of  taxes  of  the 

village  of  ..........  ,  N.  Y.,  and  has  taken  and  filed  the  oath  of  office 

required  by  law,  shall  faithfully  execute  the  duties  of  the  office  of  col- 
lector of  taxes  of  the  village  of    .........  ,  and  shall  account  for  and 

pay  over  on  demand  all  money  received  by  him  by  virtue  of  his  said 
olice,  and  shall  turn  over  and  account  for  any  and  all  property  of  said 
\illage  coming  into  his  hands  as  such  collector  of  taxes  without  fraud 
or  delay,  then  the  preceding  obligation  is  to  be  void  ;  otherwise  to 
remain  in  full  force  and  virtue. 

In  witness  whereof,  we  have  hereunto  set  our  hands  and  seals  the 
day  and  year  first  above  written. 


.......................  ,  [L.  s.] 

1  Twice  the  amount  of  the  tax. 

2  Elected  or  appointed,  as  the  case  may  be. 


FOBMS.  303 

STATE  OF  NEW  YORK, 

COUNTY  OF 

VILLAGE  OF 

On  this  day  of ,  18 . . . . ,  before  me  personally 

appeared , ,    ,  to  me  known  to  be 

the  same  persons  described  in  and  who  executed  the  foregoing  instru- 
ment, and  they  severally  acknowledged  to  me  that  they  executed  the 
same. 


STATE  OF  NEW  YORK,  ^ 

COUNTY  OF >•  ss.: 

VILLAGE  OF ) 

and  ,  being  duly  and  severally  sworn 

each  for  himself  says  :  the  said    ,  says  he  is  a  resident 

and   freeholder  within  the  said  county  of ,  and  that 

he  is  worth  the  sum  of  $ ,  over  and  above  all  the  debts  and 

liabilities  which  he  owes  or  has  incurred,  and  exclusive  of  property 
exempt  by  law  from  levy  and  sale  under  an  execution  ;  and  the  said 

,  says  he  is  a  resident  and  freeholder  within  the  said 

county  of ,  and  that  he  is  worth  the  sum  of  $   , 

over  and  above  all  the  debts  and  liabilities  which  he  owes  or  has 
incurred,  and  exclusive  of  property  exempt  by  law  from  levy  and  sale 
under  an  execution. 


Subscribed  and  sworn  to  before  me,  ) 
this  ....  day  of ,  18 ...     ) 


No.  49. 
Town  collector's  bond. 

JZhow  all  Men  by  these  Presents,  That  we ,  collector 

of  the  town  of ,  county  of ,  and 


all  residents  and  freeholders  of  said  county,  as  his  sureties,  are  held 
and  firmly  bound  unto  the  supervisor  of  the  town  of ,  in 


304  NEW  YORK  TAX  LAW. 

said  county  of ,  in  the  penal  sum  of  $ ,  to  be  paid  to 

the  said  supervisor,  his  successor  or  successors  in  office,  attorney  or 
asbigns;  for  which  payment  well  and  truly  to  be  made,  we  jointly  and 
severally  do  bind  ourselves,  our  heirs,  executors  and  administrators, 
firmly  by  these  presents. 

As  witness  our  hands  and  seals,  this day  of ,  in 

the  year  one  thousand  eight  hundred  and  ninety- 

Ttie  consideration  of  the  above  obligation  is  such,  That  if  the  above 

bounden  , ,  who  hath  been  duly  chosen  collector  of 

the  said  town  of ,  shall  well  and  faithfully  execute  his 

duties  as  such  collector,  then  the  above  obligation  to  be  void,  otherwise 
to  remain  in  full  force  and  virtue. 


[L.  s.] 

[L.  8.1 

[L.  s.] 

[L.  8.] 


STATE  OF  NEW  YORK,  ^ 

COUNT*  OF  ,        >  ss.: 

OF ,  * 

On   this day  of ,  189 . . ,  before  me   personally 

appeared ,  collector  of  the  town  of ,  and 

,  his  sureties,  to 

me  known  to  be  the  same  persons  described  in,  and  who  executed  the 
within  instrument,  and  severally  acknowledged  the  execution  thereof. 


STATE  OF  NEW  YORK, 

COUNTY  OF   , 

.  OF  . 


each  being  duly  sworn,  doth  depose  and  say,  that  he  is  a  freeholder 

within  the  county  of ,  and  is  a  surety  named  in  the  foregoing 

bond  of ,  collector  of  the  town  of ;  that 


FOEMS.  305 

he  is  worth  in  property,  not  exempt  from  execution,  over  and  above 
his  debts  and  liabilities,  the  sum  of  money  set  opposite  his  name. 

$.. 


Severally  sworn  to  by  each  of  the  above  deponents,  | 
before  me,  this day  of ,  189 ..  ' 


I  approve  of  the  sureties  of  the  within  bond. 
Dated  the day  of . ,  189. . 


Supervisor,  Town  of 


No.  50. 
Town  collector's  bond  for  dog  tax. 

Know  all  Men  by  these  Presents,  That  we ,  collector 

of  the  town  of ,  county  of   ,  and 


as  his  sureties,  are  held  and  firmly  bound  unto  the  supervisor  of  the 
said  town  in  the  penal  sum  of  $ ,  to  be  paid  to  the  said  super- 
visor, his  successor  or  successors  in  office,  attorney  or  assigns;  for 
which  payment  well  and  truly  to  be  made,  we  jointly  and  severally  do 
bind  ourselves,  our  heirs,  executors  and  administrators,  firmly  by  these 
presents. 

As  witness  our  hands  and  seals,  this day  of , 

in  the  year  one  thousand  eight  hundred  and 

WHEREAS,  The  said  collector  is  charged  with  the  duty  of  collecting 
the  tax  levied  and  imposed  upon  dogs  in  the  said  town,  in  the  year 
189. .,  and  of  paying  the  same  to  the  supervisor  of  the  said  town. 

The  condition  of  the  foregoing  bond  is  such  that  if  the  said  col- 
lector shall  faithfully  execute  his  duties  as  such  collector,  as  provided 
89 


306  NEW  YORK  TAX  LAW. 

by  chapter  686  of  the  Laws  of  1892,  and  shall  pay  all  moneys  so  col- 
lected to  the  supervisor  of  said  town,  then  the  said  bond  shall  be  void, 
but  otherwise  shall  be  and  remain  in  full  force  and  effect. 

............................  [1*8.] 


............................  I1**-] 

STATE  OF  NEW  YORK,  ^ 
COUNTY  OF  ........  ,        >•  ts.  : 

...........  OP  ...........  ,  * 

On  this  .......  day   of  ..........  ,  189.  .,  before  me,  personally 

appeared  ..............  ,  collector  of   the  town  of  ............  ,  and 

...............  .  ................................  ,  his  sureties,  to 

me  known  to  be  the  same  persons  described  in,  and  who  executed  the 
within  instrument,  and  severally  acknowledged  the  execution  thereof. 


STATE  OF  NEW  YORK, 

COUMTT    OF    ,  \-89.; 

.   OF   . 


each  being  duly  sworn,  doth  depose  and  say,  that  he  is  a  freeholder 

within  the  county  of ,  and  is  a  surety  named  in  the  foregoing 

bond  of   ,  collector  of  the  town  of    ;  that 

he  is  worth  in  property,  not  exempt  from  execution,  over  and  above 
his  debts  and  liabilities,  the  sum  of  money  set  opposite  his  name. 


Severally  sworn  to  by  each  of  the  above  deponents,  ) 
before  me,  this day  of ,  189 ..  i 


FORMS. 


307 


I  hereby  approve  the  within  bond  and  the  sureties  therein. 
Dated  the day  of  , ,  189 .. 


Supervisor,  Town  of 


NOTE. —  Some  boards  of  supervisors  require  an  additional  bond  for  the  dog 
tax,  and,  although  it  seems  to  be  unnecessary,  it  is  included  here. 


. ,  in  said 


No.  51. 
Town  collector's  warrant. 

STATE  OF  NEW  YORK?  )  u  . 
COUNTY  OF   ,       } 

To collector  of  the  town  of 

county : 

You  are  hereby  commanded  to  collect  from  the  several  persons 
named  in  the  assessment-roll  hereunto  annexed,  the  several  sums  men- 
tioned in  the  last  column  in  each  page  thereof,  opposite  to  their 
respective  names;  and  you  are  hereby  authorized,  in  case  any  of  them 
shall  refuse  or  neglect  to  pay  such  sum  or  sums,  to  levy  the  same  by 
distress  and  sale  of  his,  her  or  its  goods  and  chattels. 

And  you  are  hereby  directed  and  required  out  of  the  moneys  so 
collected  to  pay  : 

To  the  commissioner  of  highways 
of  the  said  town,  the  sum  of  ...... 


.  dollars  and cents. 

To   the   overseer  of   the  poor   of 
the  said  town,  the  sum  of 


dollars  and cents. 

To    the    supervisor   of    the    said 
town,  the  sum  of , 

. .  dollars  and cents. 


Highway  Commissioner  

* 

Highway  Commissioner,  del. 
highway  tax  

f 

Highway  Commissioner  scra- 
per tax  

Overseer  of  the  poor  

County  treasurer  

Total  

$ 

To  the  tr  -asurer  of  the  said  county, dollars  and 


308  NEW  YORK  TAX  LAW. 

cents,  the  residue  of  the  said  moneys  so  to  be  collected 

(exclusive  of  dog  taxes). 

And  you  are  further  commanded  to  collect  (in  the  same  manner  as 
the  said  other  taxes  are  directed  to  be  collected)  from  the  several  per- 
sons named  in  the  said  roll  as  owning  or  harboring  any  dog  or  bitch, 
the  sum  set  opposite  their  respective  names,  and  to  pay  the  same  to  the 
supervisor  of  the  said  town,  first  retaining  therefrom  a  commission  of 
ten  per  cent,  upon  all  sums  so  collected  by  you  for  dog  taxes,  for  your 
fees;  and  if  any  person  duly  assessed  for  a  dog  or  bitch  shall  refuse  or 
neglect  to  pay  the  tax  so  assessed,  within  five  days  after  demand 
thereof,  you  are  hereby  required  to  kill  the  dog  or  bitch  so  taxed. 
(L.  1892,  chap.  686,  §  113.) 

And  you  are  required  to  make  all  the  payments  hereinbefore  speci- 
fied on  or  before  the  first  day  of  February  next  ensuing  the  date 
thereof.  And  for  so  doing  this  shall  be  your  warrant. 

Witness  the  hands  of  the  chairman  and  clerk  of  the  board  of 

supervisors  of  the  county  of ,  at  the   

[L.  s.]     of  ,  this   day  of  December,  in  the 

year  of  our  Lord,  one  thousand  eight  hundred  and  ninety  - 
under  the  seal  of  said  county. 


Chairman. 
Cltrk. 

No.  52. 

Village  collector's  warrant. 

STATE  OF  NEW  YORK,  j 

COUNTY  OF   >  s*.: 

VILLAGE  OF    ) 

To  the  Collector  of  the  Village  of ,  JVI Y.  : 

You  are  hereby  commanded  to  collect  from  each  and  every  person 
n  the  foregoing  assessment-roll  and  tax-list  named  the  sum  of  money 
s*  t  opposite  his,  her,  its  or  their  name,  and  mentioned  in  the  last  column 
on  each  and  every  page  thereof,  and  your  fees  allowed  by  law  for  the 
collection  thereof,  in  addition  thereto;  and  within  sixty  days  after  the 
date  hereof  to  return  this  warrant  and  said  roll,  unless  the  time  there- 
for shall  be  duly  extended;  and  to  pay  the  amount  so  collected  by  you 
thereon  into  the  hands  of  the  treasurer  of  said  village. 


FOEMS.  309 

And  if  any  person  in  said  assessment-roll  and  tax-list  named  shall 
neglect  or  refuse  to  pay  the  said  sum  of  money,  so  as  aforesaid  set 
opposite  their  name,  after  demand  thereof,  you  are  hereby  further 
authorized  and  commanded  to  levy  the  same  by  distress  and  sale  of 
his,  her,  its,  or  their  property,  goods  or  chattels,  together  with  the 
costs  and  charges  of  said  distress  and  sale,  according  to  law. 

In  witness  whereof  the  board  of  trustees  of  said  village  have  caused 
these  presents  to  be  signed  by  the  president  and  clerk  of 
said  village,  by  a  resolution  passed  by  said  board  of  trus- 
tees at  a  meeting  thereof,  duly  held  on  the  ....  day  of 

,  18 . . . .,  and  have  caused  the  corporate  seal  of 

said  village  to  be  hereunto  affixed. 

Dated, ,18.... 


[L.  s.]  Village  President. 

•  «•• > 

Village  Clerk. 

No.   53. 
Town  collector's  notice  of  receiving  warrant. 

Notice  is  hereby  given  to  the  taxable  inhabitants  of  the  town  of 
,  in  the  county  of  ,  N.  Y.,  that  I,  the  under- 
signed, the  collector  of  taxes  of  said  town,  have  received  the  warrant 
for  the  collection  of  the  taxes  for  the  present  year;  and  that  I  will 

attend  at  1 ,  in  said  town  on   < 'days  in  each  week  for 

thirty  days  from  this  date,  from  nine  o'clock  in  the  morning  till  four 
o'clock  in  the  afternoon,  for  the  purpose  of  receiving  payment  of  taxes. 

Notice  is  further  given  that  if  any  person  duly  assessed  for  a  dog 
shall  refuse  or  neglect  to  pay  the  tax  so  assessed  within  five  days  after 
demand  thereof,  I  am  commanded  by  said  warrant  to  kill  the  dog  so 
taxed. 

Dated, ,18.... 


Collector. 

1  Name  one  or  more  places. 

2  Designate  the  days  at  each  place. 


310  NEW  YORK  TAX  LAW. 

No.  54. 

Village  collector's  notice  (under  the  General  Act). 
Notice  is  hereby  given  to  the  taxable  inhabitants  of  the  village  of 

,  N.  Y.,  that  I,  the  undersigned  collector  of  taxes  of  said 

village,  have  received  the  warrant  for  the  collection  of  said  taxes  for 

the  present  year;  and  that  I  will  attend  at '   ,  in  said  village,  on 

days,  for  the  purpose  of  receiving  payment  of  such  taxes. 

Taxes  paid  within  fifteen  days  from  the  date  of  this  notice  will  be 
received  at  one  per  cent.* 
Dated, ,18.... 


Collector. 

1  Name  place. 

2  Must  be  at  least  three  days,  within  the  fifteen  days  from  the  date 
of  notice. 

3  Notices  must  be  posted  in  five  public  places  twelve  days  before 
the  expiration  of  the  fifteen  days  (Laws  of  1870,  chap.  291,  title  V, 
§6). 


311 


H 

Pu 

1-4 

Ul 


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h 


1 


312  NEW  YORK  TAX  LAW. 

No.  56. 
Collector's  notice  of  sale  of  goods  to  satisfy  tax. 

Notice  is  hereby  given  that  I,  the  undersigned,  the  collector  of  taxes, 

in  and  for  the  1 of ,  N.  Y.,  will  sell  at  public 

auction,   at  * ,  in   said  l ,  the    following 

goods  and  chattels,  the  property  of ,  to  satisfy  a  tax 

assessed  against  him  upon  the  assessment-roll  of  said1 ,  for  the 

present  year,  pursuant  to  the  warrant  for  the  collection  of  taxes  which 

has  been  delivered  to  me  by  the  * (Insert  description 

of  goods.)     The  terms  of  the  sale  are  cash. 

Dated, ,  18 


Collector. 

1  Town  or  village. 

2  Name  place. 

3  Board  of  supervisors,  or  trustees. 


No.  57. 

Town  collector'*  return  to  county  treasurer  of  unpaid  tax  by  incorporate^ 

companies. 

To  the  county  treasurer  of  the  county  of ,  N.  Y. : 

I,  the  undersigned,  the  collector  of  the  town  of ,  in  said 

county,  being  unable  to  collect  the  tax  assessed  against 

upon  the  assessment-roll  of  said  town,   for  the  present   year,  hereby 
return  the  same  to  you,  as  required  by  law. 

Dated, ,  18 


Collector. 

STATE  OF  NEW  YORK, 
COUNTY  OF 

,  being  duly  sworn,  says  that  he  is  the  collector 

of  the  town  of ,  in  said  county.    That  deponent  has  demanded 

the  tax  assessed  against   ,  upon  the  assessment-roll  of 

said  town,  for  the  present  year,  amounting  to  the  sum  of  $ , 

from ,  the  president  of  said  company  (or  other  proper 

officer  of  the  company),  and  that  such  officer  has  refused  to  pay  the 
same  (or  I  have  not  been  able  to  make  such  demand  for  the  reason,  etc.). 


FOBMS.  313 

That  such  company  has  no  personal  property  from  which  I  could  levy 
such  tax. 


Subscribed  and  sworn  to  before  me,  ) 
this of ,18 f 


No.  58. 

Affidavit  in  supplementary  proceedings  to  recover  a  tax. 
COUNTY  COUBT,  COUNTY  OF 


JOHN  DOE,  AS  l OF  THE  • 

or COUNTY  OF ,  N.  Y., 

against 
RICHARD  ROE. 


!•  ss. : 


STATE  OF  NEW  YORK, 
COUNTY  OF 

,  being  duly  sworn,  says  that  he  is  the  ' 

of  the  ' ,  of in  said  county.     That  Richard  Roe 

was  assessed  upon  the  assessment-roll  of  said  s for  the  year 

18 . . . ,,  in   the  sum  of  $ ,  and  that  the  amount  of  the  tax 

thereon,  as  appears  by  said  roll,  was  the  sum  of  8$ That  said 

Richard  Roe  is  a  resident  of  the  said  county  of. That  said 

tax  has  been  returned  uncollected  by  the  collector  of  said  * , 

for  want  of  goods  and  chattels  out  of  which  to  collect  the  same,  and 
that  the  same  remains  and  is  wholly  uncollected  and  unpaid.  That 
one  year  has  not  elapsed  since  said  tax  was  levied. 


Subscribed  and  sworn  to  before  me} 
this day  of ,  18 .. 


1  Supervisor,  county  treasurer  or  president. 

2  County,  town  or  village. 

3  Must  exceed  $10. 

40 


314  NEW  YOEK  TAX  LAW. 

No.  59. 
Petition  by  person  whose  premises  are  wrongfully  assessed  witlx 

another. 
STATE  OF  NEW  YORK, 

COUNTY    COUBT, 
COUNTY  OP  .  


IN  THE  MATTER  OF  THE  PETITION  OF 
TO  HAVE   HIS  TAXES  AP- 
PORTIONED. 

To  the  County  Court  of  the  County  of .• 

The  petition  of respectfully  shows  that  he  resides  in 

the  town  of ,  in  said  county,  and  that  he  is  assessed  upon 

the  assessment- roll  of  said  town  for  the  present  year  for 

acres  of  land.     That  the  said  premises  of  your  petitioner  are  wrong- 
fully assessed  with  the  premises  of  one  John  Jones. 

Wherefore,  your  petitioner  prays  that  this  court  apportion  the  taxes 
and  assessments  upon  said  lands  as  to  the  court  may  seem  just  and 
proper.  And  your  petitioner  will  ever  pray,  etc. 


Dated, ,18 

(Add  verification  as  in  No.  30.) 


[•  as.: 


No.  60. 

Collector's    affidavit    to  be  annexed  to  account  of  taxes  unpaid  and 

uncollectible. 

STATE  OF  NEW  YORK, 

COUNTY  OF   .... 

,  being  duly  sworn,  says  that  he  is  collector  of  the 

town  of ,  in  said  county.  That  the  foregoing  is  a  just  and 

true  account  of  the  taxes  mentioned  in  the  tax -list  annexed  to  the  war- 
rant delivered  to  him  as  such  collector,  which  remain  unpaid,  and  of 
the  whole  thereof.  That  said  taxes  remain  unpaid,  and  that  he  has 
not,  upon  diligent  inquiry,  been  able  to  discover  any  goods  or  chattels 
belonging  to  or  in  the  possession  of  the  persons  charged  with  or  liable 
to  pay  such  sums  whereon  he  could  levy  the  same. 


Sworn    to    before   me,   this  ) 
day  of....,  18....      ) 


INDEX. 


A.  PAGE 

Abandonment  of  lot  divisions ... , 73 

Abatement  of  tax  for  shade  trees 223 

for   watering  trough 225 

for  removal  of  fence 232 

for  street  lamps 232 

for  wide  tire 233 

Abstract  of  tax- rolls  to  be  furnished  county  treasurer 82 

of  unpaid  taxes,  county  treasurer  to  furnish  to  supervisor 95 

Account  due  nonresidents  exempt ., 17 

of  collector,  transcript  of  roll «... 91 

of  county  treasurer  with   comptroller ;...  97 

for  franchise  tax,  bears  interest  after  thirty  days 140 

revision  and  readjustment  of,  by  comptroller 141 

Accumulation  in  life  insurance  company  exempt ,. .  17 

in  loan  association  exempt 17 

Accrual  of  transfer  tax 159 

Action  by  unlicensed  foreign  corporation 128 

for  recovery  of  franchise  tax 145 

for   sequestration,   attorney -general   to  bring 192 

Additional  franchise  tax  on  transportation,  etc.,  companies 133 

Administrator,  place  of  taxation 30 

collection  of  transfer  tax  by 161 

Admission  of  nonresident  tax  by  comptroller 99 

Advance  payment  of  mortgage  tax 193w 

Advertisement  and  sale  of  nonresident  lands 119 

Affidavit  of  collector  to  return  of  unpaid  taxes 90 

Agent,  personal  property  must  be  assessed  to  him  personally 32 

of  residents  not  assessable •. 32 

of  nonresident  creditor 32 

assessment  of,  how  designated 59 

instead  of  complainant  on  "  grievance  day  " 66 

place  of  taxation 30 

Agricultural  societies — real  property  exempt 17 

exempt  from  franchise  tax 132 

Alterations  in  school  districts 70 

Amount  of  tax  on  stock  transfers 193y 

Annual  reports  by  banks,  and  contents  of 52 

Annual  report  of  state  board  of  tax  commissioners 123 


316  INDEX. 

PAGE 

Annual  mortgage  tax,  payment  of :. r.. 193f 

date  of  payment  of .r. .-.-.»: 193f 

computation  of    .' 193f 

payment  of  other  than 193d 

Appeals  to  tax  commissioners — disputed  residence 31 

by  supervisor  from  equalization 124 

how  conducted   and  determined 125 

costs  on    126 

Appeal  from  surrogate — transfer  tax 17*3 

from  decision  on  writ  of  certiorari 187 

Appeals  under  mortgage  tax  law 1931 

Application  of  moneys  by  county  treasurer  from  tax  sale 120 

stock  transfer  tax 193bb 

of  taxes 146 

of    transfer    tax 178c 

to  county  court,  where  taxpayer  has  removed  from  county 189 

Appointment  of  appraiser,  transfer   tax 105 

of  collector  by  town  board 94 

of  state  tax  commissioners 122 

Apportionment  of  mortgage  tax  by  state  board l!)3n 

Appraisal  of  capital  stock,  where  no  dividends 138 

transfer  tax,  how  made 129 

Appraiser,  appointment  of — transfer  tax 165 

proceedings   by    107 

compensation  of    166 

report  of 171 

bribery  of  172 

to  make  no  deductions 172 

to  whom  to  mail  notices 172 

Apportioning  tax  by  county  court 189 

Apportionment  between  school  districts 70 

Arrears  of  nonresident  taxes,  payment  to  county  treasurer 99 

Articles  6  and  7  not  to  relate  to  certain  cities 122 

Ascertaining  facts  for  assessment 39 

Assessment,  correction  and  verification  of  tax- roll 67,     72 

equalization  of    74 

false  statement  to  reduce 67 

illegal,  refund  of  tax 188 

insurance  companies,  exemptions  of 18 

methods  of,  state  board  to  examine 123 

notice  of,  to  banks 54 

of  agents    59 

of  bank  shares 53 

of  corporations   57 

of  executors,  administrators,  guardians  and  trustees 59 


INDEX.  317 

Assessment — (Continued).  PAGE 

of  individual  banker .-..-... 54 

of  omitted  property ._..., 59 

of  real  property  of  nonresident 55 

of  special  franchises 73 

of  school  taxes 198 

of  business  property 48 

of  telegraph  lines 48 

of  railroads  48 

of  lands  in  forest  preserve 51 

of  highway  labor,  how  made 219 

review  by  certiorari,  petition 178d 

to  husband  of  land  of  wife,  void 47 

Assessment-roll — preparation  of  42 

to  contain  two  additional  columns 43 

corporations  57 

requirements  mandatory 58 

notice  of  completion  of 60 

may  be  in  detached  sheets,  may  be  recopied. .  . .' 61 

completion  of,  fixes  liability  to  pay  tax 61 

correction  and  verification  of 67,  72 

filing  of,  and  notice , 69 

omission  to  give  notice  of  filing  is  fatal 70 

to  be  open  for  inspection 61 

certain  errors  to  be  corrected 83 

Assessors,  act  judicially 64,  67 

action  conclusive  43 

acts  to  be  sustained  if  statute  substantially  complied  with 47 

cannot  change  roll  after  notice  posted 63 

duties  of,  as  to  jurors 239 

duties  of,  as  to  strays 246 

duties  of,  as  to  sheep  killed  or  injured  by  dogs 250 

duties  of,  as  to  division  fences 252 

duties  of,  as  to  draining  agricultural  lands 256 

duties  of,  as  to  insane  persons 258 

duties  of,  as  county  canvassers -.  . .  258 

examination  of  complaint  by 64 

election,  number,  eligibility 5,  9,  10 

hearing  of  complaints  by,  failure  to  meet 62 

majority  must  act -. 40 

may  divide  tax  district  into  assessment  districts 39 

make  inquiry  of  taxable  property  and  inhabitants — May  1  to  July  1 . .  39 

miscellaneous  duties  of 238 

must  make  careful  inquiry 40 

must  follow  statute  strictly ; 68 

neglect  or  omission  of  duty  by,  penalty .....>r.  .c.i.w*-.r«.r*!««.^  74 


318  INDEX. 

Assessors — (Continued) .  PAGE 

notice  of  completion  of  assessment- roll  by 68 

not  stayed  by  writ  pf  certiorari 184 

oatli  of   office   of 6,  10 

omitting  to  give  notice  of  filing  roll — effect  of  omission 70 

to  act  on  their  own  judgment 50,  07 

to  determine  what  portion  of  taxpayers'  property  exempt 65 

to  correct  and  verify  tax-roll,  form  of  oath 67 

to  file  tax-roll  and  give  notice 69 

to  apportion  property  of  telegraph,  etc.,  companies  between  school 

districts 70 

to  make  lists  of  trial  jurors 239 

to  be  fence-viewers 245 

two   may   verify   tax-roll 68 

when  may  correct  tax-roll 69 

when  to  increase  or  reduce  valuations 62 

Association,  foreign,  franchise  tax 129 

forfeiture  of,  for  delinquent  tax 145 

Associations  for  transportation  and  transmission,  additional  tax 133 

incorporated,  franchise  tax 129 

real  property  of,  exempted .  . 15 

supplying  gas,  w.ater,  etc.,  franchise  tax 135 

Attorney-general  to  bring  action  for  sequestration 192 

to  bring  action  for  forfeiture  against  delinquents 145 

to  proceed  against  county  treasurer .  . ' 97 

Attorney  instead  of  complainant,  on  "  grievance  day  " 66 

Authority  of  collector  limited 81 

B. 

Baggage  express  companies,  additional  franchise  tax 133 

Banker,  individual,  assessment  of 54 

foreign,  tax  upon 135 

Banking  association,  collection  of  tax  on  stock 85 

to  report  annually 52 

Banking  business,  "  doing  of,"  defined 136 

Banks,  collection  of  taxes  assessed  upon  stock 85 

exempt  from  franchise  tax 132 

for  savings,  exemption  of  deposits 17 

for  savings,  depositors  not  exempt  on  deposits 26 

individual,  place  of  taxation 38 

national,    tax    on 37 

notice  of  assessment 54 

not  liable  to  pay  organization  tax 128 

shares,  how  assessed 153 

stock  dividends,  retention  of 85 

stock,  lien  on  for  tax,  and  foreclosure  of 85 


INDEX.  319 

Banks — (Continued).  PAGE 

:-t( .ck.   where  taxable 38 

stockholders,  taxable  on  shares 38 

stockholders,  list  of,  and   its   inspection -~>2 

to  make  report  annually 52 

to  retain  dividends  to  pay  taxes SO 

Benefit  societies,  exemptions  of 15 

Benevolent   institutions   exempt 15 

Bequests  and  devises  to  executors  in  lieu  of  commissions 163 

Bible  societies,  etc.,  exemptions 15 

Bidding  at  state  tax  sales 105 

Mids  at  tax  sale,  payment  of 107 

Board  of  equalization,   powers,  duties 124 

Board  of  tax  commissioners,  number,  appointment,  etc 122 

powers  and  duties 123 

to   visit    counties 123 

Board  of  supervisors,  cannot  enter  omitted  property  in  tax-roll 7t> 

clerk  to  make  statement  of  taxes  on  corporations 82 

clerk  to  furnish  abstract  of  tax-rolls  to  county  treasurer 82 

equalization  of  tax  by 74 

delay   in   levying   tax 78 

may  correct  errors 75 

may  legalize  informal  acts 71 

may  correct  assessments 72,  75 

must  act,  mandamus  to  compel  them  to  act 72 

proceedings,  when  county  treasurer  does  not  pay 75 

reassessment  of  property  illegally  assessed 77 

review  of  assessment  of  nonresidents 7~> 

to  levy  tax 77 

when  to  refund  money  from  tax  sale '. 121 

Bond  and  mortgage  classified     ; 14 

Bond  of  collector,  on  extension  of  time 93 

satisfaction  of  95 

Bond  of  county  treasurer,  liable  for  interest  due  on  state  tax 96 

Bond  on  deferred  payment,  transfer  tax 163 

Bonds,  notes,  etc.,  of  nonresident,  when  exempt 17 

municipal,  to  fund  indebtedness,  exempt 27 

of  municipal   corporation,  when   exempt 15 

municipal,  held  by  individual,  taxable -51 

Bonds,  certain,  exempt  from  mortgage  tax 193b 

Bondsmen  of  collector  to  pay  deficiency 102 

Books  and  forms  furnished  surrogate  by  comptroller ITS  a 

Borrowing  by  county  to  pay  state  tax 00 

Bounty  money  exempt 24 

Bribery    of    appraiser 172 

Bridge,  plank  road  and  turnpike  corporations 26 


320  INDEX. 

PAGE 

Building  divided  by  line  of  tax  district 33 

erected  on  leased  land 50 

Building  and  loan  associations  not  liable  to  organization  tax 128 

not  liable  for  mortgage  tax 193b 

Business  property,  assessment  of 47 

C. 

Canal  company,  additional  franchise  tax 133 

Cancellation  of  tax  by  comptroller 99 

of  sale  by  comptroller 117 

of  sale,  setting  same  aside  by  comptroller 118 

of  stamps  on  stock  transfers 193z 

Canceled  taxes  transmitted  by  comptroller  to  supervisors 100 

Capital  of  incorporated  companies  classified 15 

Capital  stock,  appraisal  of,  when  no  dividend 138 

as  basis  of  franchise  tax 129 

and  shareholder's  stock,  distinguished 36 

construction   of  the   term 127,  129  131 

employed  within  this  state 131 

denned 128 

if  taxed,  shareholders  not  liable 15 

when  taxable ." 35 

Casualty  company,  moneys  collected  exempt 18 

Cemetery    lands    exempt 15,  25 

Certificate,  lost,  comptroller  may  receive  evidence  of  loss 112 

of  nonredemption  and  completion   of  title 114 

of  purchase  at  state  sale 107 

of  redemption  by  occupant,  state  sale 114 

of  sale  of  lands  purchased  by  comptroller 105 

of  state  sale,  when  to  be  recorded 114 

of  state  treasurer,   as   evidence 110 

of  tax  sales  to  be  transmitted  to  county  treasurer 106 

on  resale  by  state 107 

new,  upon  setting  aside  tax  sale 107 

Certiorari    (see  Procedure) 178d 

costs  on 18" 

effect  of 18:] 

proceedings  upon  return 185 

return  to,  by  assessors 185 

return  to,  by  comptroller,  what  to  contain,  burden  of  proof 143 

regulations  as  to  writ 143 

to  review  comptroller's  determination > 142 

to  review  action  of  assessors    (see    Procedure) 178d 

proceedings,  appeals  in 187 

Change  of  residence,  how  effected 31 


INDEX.          .  321 

PAGE 

Change  of  assessment-roll  after  notice  posted 63 

Charitable,  etc.,  institutions,  exemptions 15 

Charter,  forfeiture   of,  for  delinquent  tax 145 

Chattels  classified 14 

Cities  not  affected  by  articles  VI  and  VII 122 

Civil  penalty  under  stock  transfer  law 193bb 

Claimants  to  surplus  after  sale  by  collector 84 

Clergymen,  exemptions  of 17 

Clerk  of  state  board 123 

Clerk  of  supervisors  to  make  statement  of  taxes  on  corporations 82 

Clerk  of  supervisors  to  forward  statement  of  valuation  to  comptroller. ...  82 

Collateral  inheritance  tax   (see  Taxable  Transfers) 147 

Collection   of  bank  stock  tax 85 

of  deficiency  from  collector's  bondsmen 192 

of   nonresident   taxes Art.  1 

of  transfer  tax  by  executors,  etc 161 

of  transfer  tax  by  district-attorney 177 

of  tax  on  debts  due  nonresidents 87 

of    taxes 83,  84 

of  taxes,  extension  of  time  for 93 

of  taxes,  notice  by  collector ; 84 

of  taxes  on  rents  reserved 87 

of  taxes,  provisions  of  county  law 93 

Collections  for  nonresidents,  exemption  of 17 

Collector,  account  of,  must  be  transcript  of  tax-roll 91 

appointment  of,  if  vacancy 94 

authority  limited 81 

calling  on  delinquent  taxpayers 84 

cannot  pay  claims  against  county 92 

cannot  seize  transient  property 80 

county  court  to  compel  payment  by 191 

county  treasurer's  notice  to,  of  corporation  tax 86 

extension  of  time  to  collect 93,  94 

election  of    5 

fees  of 97 

losses  by  default  of !)  1 

may  foreclose  lien  for  tax  on  bank   stock 86 

must  pay  tax,  if  money  stolen  or  lost 92 

must  actually  collect  and  pay  over  tax 92 

may  recover  back  tax  paid  for  taxpayers 93 

notice  of  collection  and  receipt  of  rolls 84 

not  obliged  to  collect  if  warrant  void  on  its  face 93 

payment   over  by 91 

protected  if  warrant  is  legal  on  its  face 79 

return  of  unpaid  taxes ,.;...-.  .1  90 


322  INDEX. 

Collector — (Continued).  PAGE 

return  of,  when  collection  enjoined 91 

to  demand  tax  at  least  owe 84 

to  take  duplicate  receipts 91 

to  attend  at  time  and  place  specified  in  notice S4 

sale  of  crops  to  pay  tax,  tenant  in  common 85 

when  to  receive  payment  by  corporations SO 

Collector's   bond,    satisfaction   of 9.1 

on  extension  of  time 93 

bondsmen  to  be  prosecuted,  if  deficiency 192 

return  of  unpaid  taxes 90 

warrant     . , 77 

undertaking,  form,  filing,  and  lien 8 

warrant,  sheriff,  when  to  execute 94 

Collector    of    school    taxes,    qualifications,    term,    vacancy,    appointment, 

penalty  , 208 

refusal    to    serve 209 

to  make  a  verified  account 210 

bond    212 

notice    213 

may  execute  warrant  in  another  district,  etc 214 

to  keep  moneys  in  his  possession 215 

liable  for  lost  moneys 216 

sureties  liable  for  deficiency 216 

of  union  free  schools 216 

Commission,  property  held  for  sale  on,  exemption  of 17 

Commissioner,  comptroller  to  appoint,  to  take  evidence 115 

comptroller  may  appoint,  to  examine  corporation 139 

to  report  errors,  state  sales 117 

Commissioners  of  land  office,  members  of  board  of  equalization 124 

Commissioners,  state  board  of,  number,  terms,  salary,  etc 122 

powers  and  duties 123 

to   visit    counties 123 

Common  schools — meeting  may  vote  tax — (see  School  Taxes) 198 

the  tax-list 200 

assessment  of  tax ;    deductions ;    valuation 200 

collection  of  taxes 204 

Composition  of  transfer  tax  on  certain  estates 175 

Comptroller,  account  of  county  treasurer  with 97 

admission  by,   of  nonresident   taxes 99 

appoints  commissioner  to  examine  corporations,  etc 139 

appoints  commissioner  to  take  evidence,  land  sold  for  taxes 115 

cancellation  of  tax  sales  by 117 

cancellation  of  tax  credited  to  county 99 

cannot  assess  surplus  or  undivided  profits 131 

defined    ,  .  .178c 


INDEX.  323 

Comptroller —  (Continued) .  PAGE 

deed  by,  of  lands  sold  at  tax  sale 106,  111 

fees  of,  transfer  tax 178a 

maps  to  be  furnished  to,  by  supervisor 104 

may   assign   tax   certificate 105 

may  bid  in  lands  at  sales 105 

may   employ  informers 145 

may    decline    bid 105 

may  revalue  capital  of  corporation 138 

may  revise  accounts  with  corporations,  etc 141 

may  supply  lost  certificate Ill 

payment  of  nonresident  taxes  to 101 

powi  r  to  examine  corporations,  etc 139 

prescribes  form  of  corporation  reports '. 139 

proceedings  by.  when  county  treasurer  does  not  pay 97 

provision  as  to,  to  apply  to  county  treasurer 122 

purchases   by,   at   tax    sale 105 

receipt  from,  transfer  tax 178 

revision  and  readjustment  of  accounts  by 141 

report  of,  on  transfer  tax 178b 

reports  of  corporations  to 136,  138 

sales  by,  for  unpaid  tax 102 

statement  of  valuation  for 82 

to  appoint  commissioner  on  cancellations  for  errors 117 

to  audit  expenses  of  state  sale 118 

to  audit  accounts  of  persons  entitled  to  moneys 118 

to  be  cited,  assessment  transfer  tax 164 

to  bid  in  lands  mortgaged  to  loan  commissioners 105 

to  cancel  erroneous  tax 99 

to  correct  and  approve  assessment  on  state  lands 62 

to  furnish  books  and  forms,  transfer  tax 178a 

to  give  notice  of  sale  for  unpaid  taxes 103 

to  give  notice  of  statement  of  tax 140 

to  publish  notice  of  unredeemed  lands Ill 

to  return  excess  to  county  treasurer 99 

to  repay  overcharges  to  county  treasurer 102 

to  send  notice  of  statement  of  tax  to  persons,  etc 140 

to  send  notice  of  his  determination  to  corporation 144 

to  prosecute  supplementary  proceedings 88 

transcript  of  cancelled  tax  for  supervisors 100 

Comptroller's  former  deeds,  effect  of 112 

notice   of   unredeemed   lands Ill 

resettlement,  certiorari  to  review 142 

sales,  conduct  of 104 

settlements  ratified 133 

warrant  and  lien  of 144 


324  INDEX. 

PAGE 

Comptroller,  examination  of  assets  of  deceased , 163 

notice  to,  before  transfer  to  executor,  etc 164 

Compensation   of    assessors 7,  8,  11 

of  commissioners  appointed  by  comptroller 116 

of  state  tax  commissioners 122 

Complainants  must  comply  with  statute 66 

to  be  advised  of  proof  of  value 66 

Complaints,  assessors  to  meet  to  hear,  failure  to  meet 62 

notice  of  meeting  of  Assessors  to  hear 60 

Completion  of  roll,  notice  to  be  given 60 

of  title,  state  sale 114 

Compromise  of  disputed  transfer  tax 177 

Computation  of  annual  tax  on  mortgage 193f 

notice   of    193h 

Conclusive  presumptions,  from  comptroller's,  etc.,  deed Ill 

Conjoint  assessment  of  lands,  redemption  for.,  state  sale 109 

Contempt  of  court 174 

Continuance  of  residence,  when  presumed 31 

Controversy  as  to  change  of  residence,  how  determined 31 

Consolidated    railroad    companies 49 

Constitution  not  violated  by  franchise  tax 148 

not  violated  by  license  tax 129 

Conveyance    by    comptroller Ill 

by  county  treasurer,  and  its  effect 120,  121 

Co-operative  associations,  exempt  from  organization  tax 128 

property  exempt  17 

Copy  of  receipt,  transfer  tax , 1 74 

Correction  of  mortgage  tax  list ]  93i 

Corporate  property,  place  of  taxation 34 

Corporate  stock,  taxation  of 35 

additional  franchise  tax  on  transportation,  etc 133 

Corporations,  charitable,  etc.,  exemption  of  real  property  of 15 

comptroller  may  examine 139 

certain,  exempt  from  franchise  tax 132 

elevated  or  surface  railroad,  franchise  tax  on 134 

failure  to  make  report  to  comptroller Ill 

foreign, ;  franchise    tax 128 

forfeiture  of  charter  for  delinquent  tax 145 

franchise  tax   129 

franchise  tax,  when  payable 140 

further  requirements  as  to  report  of 130 

how  assessed    /. 57 

indebtedness  of,  must  be  deducted  from  assets 37 

indebtedness  not  to  be  deducted  from  capital   stock 37 

insurance,  franchise  tax  on 133 


INDEX.  325 

Corporations — (Continued) .  PAGE 

interest  on  franchise  tax 140 

liable  for  transfer  without  notice  to  foreign  executor 164 

lien  of  comptroller's  warrant  on 144 

municipal,  exemption  of  bonds  of 15 

may  be  assessed  although  do  not  make  report 55 

nontaxable  assets  of,  not  to  be  deducted  from  indebtedness 37 

organization  tax  127 

owning  stock  in  other  companies 35 

paying  direct  state  tax,  what  exempted 146 

place  of  taxation  of 34. 

personal  property  of,  out  of  state,  exempt ,  .  . .  37 

personal  property  of,  when  exempt 146 

penalty  for  omission  to  make  statement 55 

powers  of  comptroller  to  examine 139 

railroad,  etc.,  payment  of  taxes  by 86 

report,  penalty  for  refusing  to  make 140 

report  to  assessors,  form  and  contents 54 

report  to  comptroller 135b-138 

requirements  as  to  form  of  assessment-roll,  mandatory 58 

report  of  secretary  of  state  regarding 146 

statement  of,  not  conclusive 55 

surplus  profits,  etc.,  of,  taxable 35 

tax  126 

taxes,  fees  of  county  treasurer 86 

warrant  for  collection  of  corporation  tax 144 

waterworks,  etc.,  corporations,  franchise  tax  on 135 

when  stockholders  of,  not  liable  to  pay  tax 18 

when  principal  office  fixed  by  certificate  of  incorporation 34 

Correction  of  imperfect  descriptions 100 

of  tax-roll  67 

of  assessments  by  board  of  supervisors 72 

Costs  on  appeal  on  equalization 126 

on  certiorari  187 

Counsel  fee  on  equalization  appeals 12(! 

Counties,  may  purchase  nonresident  real  estate 120 

payment  of  state  tax  by 96 

County  charged  with  amount  of  comptroller's  purchases 105 

liable  for  purchase  money  on  invalid  sale 117 

comptroller  may  purchase  for,  at  sale 105 

may  borrow  to  pay  state  tax 96 

proceedings  for,  when  comptroller  purchases 105 

County  clerk,  report  of  transfer  tax  by 178b 

County  court,  jurisdiction  over  collector 101 

power  of,  when  collector  fails  to  pay  over 191 

to  apportion  tax 189 


326  INDEX. 

PAGE 

County  judge,  former  deeds  of,  effect  of 112 

cannot  order  a  tax  cancelled T.'i 

County   treasurer,   account  with   comptroller '. 97 

application  of  moneys  by,  tax  sale 120 

bond  liable  for  interest  due  on  state  tax !><> 

conveyance  by,  of  nonresident   real   estate 120 

conveyance   by,   effect   of 121 

defined 14,  178c 

examination  by,  of  assets  of  deceased 163 

fees  of  collector  on  corporation  taxes  paid  to 80 

fees  on  paying  state  tax 96 

fees  on  transfer  tax 178a 

former  deeds,  effect  of 112 

failure  to  pay  state  tax  to  comptroller 96 

judgment  against,  for  state  tax,  effect  of 97 

losses  by   default   of 97 

may  extend  time  for  collecting  tax 93 

notice  to  collector  of  corporate  tax  paid .86 

notice  to  pay  from  comptroller 97 

proceedings  by,  on  comptroller's  sale 103 

payment  to,  of  excess  of  arrears  by  comptroller 99 

purchases  by,  at  tax  sale 120 

provisions  as  to  comptroller  apply  to 122 

receipt  from,   transfer   tax 178 

report  to  comptroller,  transfer  tax 178b 

sale,   refunding  money 121 

sales  by    118 

sales  by,  governed  by  provisions  as  to  comptroller 122 

sale  by,  of  telegraph,  etc.,  lines  for  taxes 86 

to  be  cited,  transfer  tax 163 

to  advertise  sale  for  nonpayment  of  mortgage  tax 193p 

to  be  furnished  with  abstract  of  tax- roll 82 

to  credit  surplus  tax  to  town 91 

.    to  foreclose  lien  for  tax  on  bank  stock 86 

to  bid  in  lands  for  the  state 121 

to  take  supplementary  proceedings  against  nonresidents 88 

to  pay  creditors  of  county 96 

to  pay  over  mortgage  tax  to  state  treasurer 193r,  193s 

to  transmit  notices  of  sale  to  county  clerk 103 

to  render  account  of  overcharges  to  supervisors 102 

to  refund  overpaid  taxes 102 

to  receive  excess  from  comptroller 99 

warrant  of,  for  tax  on  debts  due  nonresidents 87 

when  to  pay  state  tax  to  comptroller 96 


INDEX.  327 

t 

County  treasurer — (Continued).  .  •  PAGE 

creditors,  nonresident,  collection  of  tax  against 88 

creditors  of  county,  payment  to 96 

Crops,  sale  of,  by  collector  to  pay  tax 85 

D. 

Date  of  operation  of  statute 193 

Date  of  payment  of  mortgage  tax 193f 

Dead  man,  assessment  to,  is  void 51 

Death,  transfer  in  contemplation  of,  tax 147 

Debts,  deductions  for,  when  disallowed 29 

due  to  residents  of  state 44 

due  by  an  estate  to  be  deducted - 45 

defined    45 

owing  to  nonresidents  of  United  States,  how  assessed 60 

owing  to  nonresidents  of  United  States,  collection  of 87 

Deduction   for  debts,  when  disallowed 29 

for  value  of  corporate  real  estate 35 

for   fraudulent   indebtedness 29 

of  overcharges 102 

on  bank  shares 53 

Deeds  of  lands  purchased  at  tax  sale 106,  111 

former,  effect  of 112 

notice  to  occupant  must  precede 114 

Default,  of  collector  or  treasurer,  losses  by 97 

on  transfer  tax,  proceedings  after 177 

Defects    in  former  sales  cured 112 

state  sales,  cancellation  for 117 

Deferred  payment   of  transfer  tax 163 

Deficiency,   by  collector,  bondsmen  to  pay 192 

in  payment  of  state  tax 96 

Definitions,   "  just   debts  " 45 

"  full  value  " 47 

"  capital  stock  "    ' 128 

"  incorporated  "     130 

"  manufacturing  "     133 

"  doing  a  banking  business  " 136 

"  foreign   banker  " 136 

"  estate,"    "  property,"    "  transfer,"   "  county   treasurer,"   "  comptrol- 
ler," "  district  attorney  " 178c 

under  mortgage  tax  law 193a 

Delay  in   levying  tax,  effect  of 78 

Delinquents,  information  of,  forfeiture  of  charter 145 

Delinquent  mortgage  taxes,  enforcpinrnt  of  payment 193o 

Delivery  of  tax-roll  to  town  or  city  clerk 69 

Demand  by  collector  on  delinquent  taxpayers 84 


328  INDEX. 

PAGE 

Demands  due  nonresidents,  exemption  of 17 

Deposit  of  tax  by  corporation  before  certiorari 143 

Deposits  in  savings  banks,  exempt 17 

taxable    .  .' 26 

Description,  correction  of  imperfect 100 

of    real    estate 43,  56 

of  nonresidents'  real  estate 56,  74 

supervisors  may  change 74 

Despoliation  of  lands,  prohibition 110 

Determination  of  appeal  by  tax  commissioners 125 

of  revision  of  franchise  tax  by  comptroller 141 

of  comptroller,  may  be  reviewed  by  certiorari 142 

•  reviewed  by  certiorari,  return,  burden  of  proof 142 

v    regulations  as  to  writ 143 

of  surrogate,  on  report  of  appraiser 170 

Devises  and  bequests  to  executors,  transfer  tax 163 

Dies  for  stamps  under  stock  transfer  law 193aa 

Different  tax  districts,  executors,  etc.,  residing  in 30 

Discharge  of  state  lien 106 

Discount,  interest  and  penalty — transfer  tax 160 

mortgage  tax   193w 

Discrimination  against  bank  stock  forbidden 53 

Dismissal  of  suits  or  proceedings 191 

Disputed  residence,  how  determined 30 

Disputed  transfer  tax,  compromising 173 

District  attorney's  assistant  in  New  York  and  Erie  counties 171 

"  District  attorney,"   defined 178c 

proceedings  by,  for  transfer  tax 177 

to  enforce  transfer  tax 161 

Dividends,  as  basis  of  franchise  tax 129 

gas,  etc.,  companies  basis,  franchise  tag 135 

railroads,  basis  franchise  tax 134 

on  bank  stock,  when  to  be  retained 85 

Dividing  line  of  tax  districts,  taxation  of  real  property  on 33 

Divisions,  lot,  abandonment  of 73 

application  of   236 

Dog  tax 27 

collectors'  fees  for  collecting 237 

how  imposed,  rate  where  not  fixed  by  town  board 235 

how  collected,  if  not  paid  collector  must  kill  dog 236 

owner  to  deliver  description 236 

payment  of  tax  must  be  proven 237 

who   deemed   owner 237 

Dogs  killing  or  injuring  sheep 250 

"  Doing  a  banking  business,"  defined 136 


INDEX.  329 

PAGE 

Domestic   corporations,   franchise    tax „».. •  •  129 

Duplicate  receipts  for  payments  by  collector 91 

Dwellings  and  property  of  clergymen,  exemption  of 17 

E. 

Educational  societies,  etc.,  exemption  of 15 

Effect  of  conveyance  by  county  treasurer 121 

former  deeds   112 

failure  to  redeem 115 

failure  to  pay  stock  transfer  tax 193bb 

notice  to  occupant,   state   sale 113 

occupant's  failure  -to  redeem,   state  sale 115 

Election  of  assessor  and  collector 5 

Election  by  owner,  land  embraced  in  different  districts 33 

Electric  and  gas  corporation,  municipal  exemption 27 

Electric  companies,  collection  of  tax  against 86 

exemption,  tax  on  capital 132 

franchise  tax  on 135 

reports  of 136 

payment  of  tax  by 86 

Elevated  railroads,  exemption,  tax  on  capital 132 

franchise  tax  134 

reports  of  137 

Eligibility  of  assessor  and  collector 5,  10 

of  school  collector 209 

Enforcement  of  laws,  societies  for,  exemptions  of 15 

of  tax  against  telegraph,  etc.,  lines 86 

'     of  mortgage  tax  as  to  delinquents 193o 

Equalization,  state  board  of,  powers  and  duties 124 

of   assessment    73,  74 

by  supervisors,  appeals  to  state  board 125 

Erroneous   assessment,   refund   of   tax 188 

payment  of  transfer  tax,  refund  of 162 

Errors  in  tax- roll,  corrected  by  supervisor 75 

invalidating  tax  sale,  county  liable 117 

in  published  list  not  to  render  sale  void 104 

in   former   sales   cured 112 

in  state  sales,  cancellation  for 117 

"  Estate  "    denned    178c 

Evidence,  comptroller's  deed  as Ill 

former  tax  deeds  as 112 

superintendent  of  insurance,  transfer  tax 170 

of  notice  to  mortgagee,  state  sale 116 

Examination  of  complainant,  etc.,  against  assessment 62 

corporations    by    comptroller 139 

to  collect  tax  on  debts  due  nonresidents . .  88 


330  INDEX. 

PAGE 

Exceptions  and  limitations,  transfer  tax „ 156 

Excess,  when  comptroller  to  return  to  county  treasurer 99 

Execution,  exemption  of  property  not  liable  to 15,     22 

Executors,   assessment  of 59 

collection  -of  transfer  tax  by 161 

administrator,  etc.,  residing  in  different  tax  districts 30 

place  of  taxation  of 30 

personally  liable  if  transfer  tax  not  paid 161 

when  to  pay  tax  instead  of  remainderman 42 

Executory  contracts  deemed  mortgages 193d 

Exempt  homestead  taxable 15 

property,    list    of '. 15 

Exemptions  from  tax  on  capital  stock 132 

from   other    state   taxation 146 

from  local  taxation,  mortgage  tax  law 193a 

of  life  insurance  companies,  franchise  tax 135 

of  personal  property  paying  direct  tax. 146 

mortgage  tax 193b 

transfer  tax 178d 

Expense  of  appraisal,  transfer  tax,  how  paid 167 

of  collecting  tax  against  nonresident  creditor 89 

of  officers  collecting  mortgage  tax 193v 

of  state  sale 118 

of   sheriff   collecting   tax .  .  .  .  1 95 

of  publishing  notice  of  unredeemed  lands Ill 

of  publishing  notice  to  redeem 122 

of  printed  forms  under  mortgage  tax  law 193n 

of  tax  sale,  charge  on  lands  liable  to  be  sold 118 

of  stock   transfer  act 193aa 

Express  company,  additional  franchise  on 133 

Extension  of  time  for  collection  of  taxes 93 

Extension  after  appointment  of  collector 94 

F. 

Failure  to  redeem 116 

to  pay  franchise  tax 140 

to  make  report,  by  corporations 141 

Family  burying  ground 25 

Fees  of  collector 90 

comptroller  and  county  treasurer,  transfer  tax 175 

county  treasurer  96,  120 

sheriff,  on  levy  under  comptroller's  warrant.  . 145 

of  fence-viewers  247,  252,  254 

Fence  viewers,  whb  to  be 245 

who  to  be,  in  cities  and  villages 246 


INDEX.  331 

Fence  viewers — (Continued).  PAGE 

I.  Duties  of,  as  to  strays  and  inanimate  goods 246,  249 

impounding  beasts  doing  damage ^ 246 

fees   of 247 

foreclosure  of  lien  for  damage,  by  action 249 

lien,  how  foreclosed  without  action 247 

meeting  of,  notice  to  owner , 248 

notice  to  owner,  charges  for  notice 247 

notice  of  sale  by 248 

notice  to  town  clerk  of  beasts  doing  damage 246 

poundmaster,  duties  and  fees  of 249 

proceeds  of  sale 248 

surplus   money,   disposition   of 249 

II.  Duties  of,  as  to  sheep  injured  by  dogs 250 

compensation  of    252 

certificate  of,  to  be  evidence 250 

dogs   chasing   sheep,   to   be   killed 251 

duties    and    powers    of 250 

justice  of  the  peace  to  order  dog  killed 251 

liability  of  owner  of  dog  for  injuries 250 

notice  to  owner  to  kill  dog 251 

owner  to  kill  dog  after  notice 251 

owner  of  sheep,  when  to  refund  damages  paid 251 

who  deemed  owenr  of  dog 252 

III.  Duties  of,  as  to  division  fences 252 

apportionment  of  division  fence 252 

appraisal  of  damages  by 254 

compensation  of    254 

damages  for  neglecting  to  build  fence 255 

damages  for  insufficient  fence 255 

disputes  as  to  fences,  settlement  of,  by 253 

division  fence  on  change  of  title 253 

fence  destroyed  by  accident 255 

lands,  when  may  lie  open 253 

neglect  to  make  or  repair  division  fence 254 

proportion  of  fence,  decision  as  to 254 

powers    of    fence-viewers 254 

settlement  of  disputes  as  to  fences  by 253 

IV.  Duties  of,  as  to  draining  agricultural  lands 256 

disagreement  as  to  drains  referred  to 256 

decision  of,  to  be  in  writing 257 

may  connect  with  drains  in  highway 256 

to  act  within  ten  days  after  notice 257 

when  such  drainage  not  deemed  diversion  of  water 257 

Ferryboat  company,  additional  franchise  tax 133 

Filing  of  tax-roll 69 


332  INDEX. 

PAGE 

Filing  mortgage  tax  list 193h 

Firemen,  association,  real  estate  exempt 16 

exempt  from  jury  duty 244 

when  exempted  from  village  taxes 28 

Five  per  cent,  fees,  when  accrue 90 

when  nonresident  must  pay 90 

Foreclosure  of  lien  for  tax  on  bank  stock 86 

comptroller  may  examine 139 

Foreclosure  of  mortgage  not  permitted  until  tax  paid 193n 

"  Foreign  bankers,"  defined 136 

interest  upon  tax  in  default 140 

report  to  comptroller 138 

tax  upon 135,  135b 

unlicensed,  action  by 128 

Foreign  corporation,  location  of  principal  office 30 

change  of  location  of  property 30 

license  tax  on 128 

unlicensed,  action  by 128 

Foreign  corporation,  actions,  etc.,  by,  prohibited  until  corporation  tax  paid  128 

change  of  location  of  property 30 

franchise  tax 129 

Forfeiture  of  charter  by  delinquent  corporation 145 

Former  deeds,  effect  of 112 

Foreign  executor,  etc.,  property  not  transferred  to,  without  notice. .  .  .163,  104 

Foreign  principal,  exemption  of  property  of 17 

Forfeiture  of  charter  for  delinquent  tax 145 

Form  of  assessment-roll 42 

Form  and  contents  of  corporation  reports 139 

Forms    263 

agent  of  nonresident  creditor,  report  of 269 

affidavit  by  executor  (transfer  tax) 275 

of  owner  of  sheep  killed  or  injured 296 

in  supplementary  proceedings 313 

appointment  of  town  officer  to  fill  vacancy 264 

apportionment  between  school  districts,  by  assessors 301 

application  to  reduce  assessment 271 

appraisement  of  damages  for  insufficient  fence 298 

appraiser,  petition  for  appointment  of 276 

appraiser's  oath j. 280 

appraiser,  order  appointing ,...., 278 

appraiser's  notice 279 

report 283 

assessment-roll,  residents 205 

nonresidents 266 

incorporated  companies 267 


INDEX.  333 

Forms — (Continued).  PAGE 

assessors'  return  to  writ  of  certiorari 291 

bond  of  village  collector 302 

of  town  collector 303 

bond  of  town  collector — dog  tax 305 

certificate  as  to  delinquent  assessor 275 

of  f enceviewers,  damages  by  strays 295 

damages  for  sheep  killed 296 

division    fence 297 

of  apportionment  of  railroad,  etc.,  property  between  school  dis- 
tricts     301 

certiorari,  petition  for 287 

writ   of. 289 

return  to 291 

citation,  transfer  tax 282 

collector's  report  of  unpaid  tax  on  personal  property 300 

receipt 311 

notice  of  sale 312 

completion  of  assessment,  notice  of 271 

district-attorney,  petition  by,  transfer  tax 280 

delinquent  assessor,   certificate  as  to 275 

executor's  affidavit,  transfer  tax 275 

examination  of  complainant  by  assessors 272 

filing  of  assessment-roll,  notice  of 274 

f  enceviewers'  determination,  drainage  of  agricultural  lands 299 

meeting,  notice  of 294 

certificate 295 

notice  of  strays    295 

certificate,  damages  to  sheep 296 

certificate,  division  of  fence 297 

appraisement,  insufficient  fence 298 

individual  banker,  statement  by 269 

order  appointing  appraiser 278 

for  payment  of  damages,  sheep  killed,  etc 297 

receipt  of  collector 311 

reduction  of  assessment,  oath  of  applicant  for 270 

report  of  agent  of  nonresident  creditor 269 

of  appraiser   283 

of  collector,  of  unpaid  tax  on  personal  property 300 

request  to  adjoining  owner  to  build  fence 299 

resignation    263 

return  of  assessors  to  writ  of  certiorari 291 

of  collector,  of  unpaid  tax,  incorporated  companies 312 

statement  of  president,  etc..  of  corporation 270 

supplementary  proceedings,  affidavit 313 


334  INDEX. 

Forms — (Continued) .  PAGE 

surrogate's   determination    285 

notice  of  determination 286 

town   collector's    bond 303 

dog  tax    305 

notice,    collecting    tax 309 

warrant    307 

receipt     311 

affidavit   uncollectible   taxes 314 

notice  of  appointment   or  election 263 

to  show  cause  why  omitted  property  should  no£  be  assessed .  . .   268 

of  completion   of  assessment 271 

of  filing   assessment-roll 274 

by   appraiser,   transfer   tax 279 

of   surrogate's   determination 286 

to  town  clerk  of  beasts  impounded  as  strays 294 

to   owner,   of   fenceviewers'   meeting 294 

of   sale   of   strays   by   fenceviewers 295 

of  town   collector's .  receiving   warrant 309 

by   village   collector,   collection   of   taxes 310 

by  collector  of  sale  of  goods  to  satisfy  tax •.  .  .  .   312 

oath   of  office 264 

of  applicant  for  reduction  of  assessment 271 

of   assessors    to    assessment-roll 274 

of   appraiser,    transfer    tax '.  .  .  .   280 

petition  to  assessors  to  have  omitted  property  taxed 268 

for  appointment   of   appraiser 276 

by  district  attorney  for  citation,  transfer  tax 280 

to  obtain  certiorari  to  reduce  assessment 287 

to  supreme  court  by  assessor  to  enforce  tax.^ 300 

by  person  whose  premises  are  wrongfully  assessed  with,  another.  314 

president,  etc.,  of  corporation,  statement  by 270 

village    collector's    bond 302 

warrant    308 

receipt     311 

warrant   to   town   collector 307 

village    collector 308 

notice  of   receiving 309,  310 

Forest,  wild  and  vacant  lands  not  exempt 113 

Forest  preserve,  assessment  of  lands  in 51 

payment   of   tax   on 89 

Franchises   not  taxable 35 

Franchise  tax,  action  by  comptroller  to  recover 145 

additional,  on  transportation,  etc.,  corporations 133 

corporation   report   for 136 

exemption,  life  insurance  companies 135 


/  INDEX.  335 

Franchise  tax — (Continued).  PAGE 

elevated  and  surface  railroads 134 

foreign  corporations 12!) 

forfeiture  of  charter  by  delinquents 145 

insurance  and   surety  corporations 135 

interest   on    140 

lien   of 140 

notice  of  statement  by  comptroller 140 

on  corporations    129 

payment   of   140 

penalty  for  failure  to  pay 140 

report  of  corporation  to  comptroller 136 

surface  railroads    (not  steam) 134 

warrant   for   collection   of 144 

water-works,   etc.,   companies 135 

when    payable    140 

Fraudulent   indebtedness   not   deducted 2!) 

"  Full  value,"  definition  of 47 

Further  requirements  as  to  reports  of  corporations 139 

G. 

Gas  and  electric  light  corporations,  village  may  exempt 27 

exempt  from  tax  on  capital  stock 132 

franchise  tax  on 135 

reports  of  136 

Geographical  society,  exemptions  of 21 

Grievance  day,  assessors'  action  on,  judicial 67 

assessors  to  act  on  their  own  judgment 67 

complainant  must  comply  with  statute ( 66 

complainant  to  be  advised  of  proof  of  value V 66 

debts  claimed  for  deduction  to  be  clearly  shown 66 

examination  of  complainant 64 

failure  of  assessors  to  meet 62 

false  statement  to  reduce  assessment 67 

filing  affidavit  by  complainant  not  sufficient 64 

general  rule  as  to  decision  of  assessors 64 

nonresidents  need  not  attend 65 

persons  exempt,  need  not  appear 63 

persons  assessable,  how  to  appear 64 

residents  must  present  grievance 65 

when  taxpayer  may  appear  by  attorney 66 

Gross  earnings,  tax  on,  by  elevated,  etc.,  railroad  companies 134 

Grounds  for  cancellation  by  comptroller,  state  sale 118 

Guardian,  assessment  of 59 

place  of  taxafciom 30 


33(5  INDEX. 

H.  PAGE 

Hearing  of  complaints  against  assessments 62 

by  commissioner,  on  application  for  redemption 116 

Highway  assessments,  how  made 21!) 

abatement  of  tax  for  shade-trees 22:5 

of  tax  for  watering-trough 22f> 

of  tax  for  street  lamps 232 

of  tax  for  wide  tire 233 

of  tax  for  removal  of  fence 232 

annual  return  of  overseers 230 

appeals  by  nonresidents 221 

assessment  for  unperformed  labor 229 

change  of  system  of  taxation 225 

certain  assessments  to  be  separate 221 

certificate  of  anticipation 224 

collection  of  arrearages  for  unperformed  labor 230 

copies  of  list  delivered  to  overseers 228 

commutation 228 

credit  on  private  roads 221 

county  road  system 233 

engineer,  expense,  county  road  system 234 

exempt  from  control  of  highway  officers,  county  road  system 234 

lists  of  inhabitants 217 

meetings   of   commissioners 217 

new  assessment  by  overseers 223 

notice  to  work 227 

to  nonresidents 227 

nonresident  lands 231 

noxious  weeds 217 

omissions  of  assessors  to  be  corrected 222 

overseer  to  notify  occupant  to  remove  weeds 232 

penalties  for  neglect  to  work  or  commute 230 

reassessment  by  overseers 223 

sidewalks  and  trees,  abatement  for 223 

sidewalk  tax  anticipated 224 

system  of  taxation  defined 225 

tenant  to  pay  and  deduct  tax 222 

town  niay  change  system 225 

transfer  of  certificate  of  anticipation 225 

Historical  societies,  etc.,  exemptions 15 

Homestead,  exempt,  taxable 15 

Horticultural  societies  exempt  from  franchise  tax 132 

Hospital,  when  exempt 15,  21,     28 

"  Householder,"  defined 23 


337 

I.  PAGE 

Illegal  assessment,  certiorari  to  review 178d 

property  to  be  reassessed 77 

refund  of  tax 188 

use  of  stock  transfer  tax  stamps 193aa 

Imperfect  descriptions,  correction  of 100 

Increase  of  aggregate  values  by  supervisors — equalization 74 

Increase,  tax  on  stock  corporation 127 

"  Incorporated,"  defined 130 

Indebtedness,  fraudulent,  no  deduction  for 29 

of  corporation  to  be  deducted  from  assets 37 

not  to  be  deducted  from  capital  stock 37 

Indian  reservation,  lands  exempt 15,     29 

Individual  banks,  place  of  taxation 38 

banker,  how  assessed 54 

annual  report  of 54 

when  personal  estate  of,  exempt 146 

Infants,  property  of,  to  be  placed  on  roll 44 

Infirmaries,  exemptions   15 

Information  of  delinquent 145 

state  board  to  furnish 123 

Informers,  comptroller  may  employ 145 

Inheritance  tax  (taxable  transfers) 147 

Injunction  against  committing  waste 110 

against  collection  of  tax,  effect  of 91 

Inspection  of  assessment-roll 61 

Institutions  for  saving,  exemption  from  tax  on  capital 132 

Insurance  assessment  companies,  exemptions  of 18 

companies,  life,  accumulations  exempt 17 

co-operative,  exemptions  of 18 

corporations,   franchise   tax 135 

report   of 136 

Insurance  corporations,"  defined 135 

Interest  chargeable  against  county  on  state  tax,  who  held  for 96 

charged  after  state  sale 114 

on  foreign  bank,  tax  in  default ' 140 

on  franchise  tax 140 

on  transfer  tax 160 

on  mortgage  tax 193c 

rate  of,  on  unpaid  taxes 95 

against  taxpayer  removing 190 

Interpleader,  action  of,  by  collectors  of  adjoining  towns 81 

J. 

Joint-stock  company,  comptroller  may  examine. 139 

domestic,  franchise  tax 129 


338  INDEX. 

Joint-stock  company — (Continued). 

foreign,  franchise  tax 129 

forfeiture  for  delinquent  tax 145 

transportation,  etc.,  additional  tax 133 

water-works,  etc.,  franchise  tax 135 

Judgment  against  county  treasurer  for  state  tax,  effect  of 97 

when  lands  are  conjointly  assessed 109 

July  1st,  names  carmot  be  added  to  tax-roll  after 41 

Jurisdiction  of  surrogate,  transfer  tax , 1(5.') 

canal  employes  exempt • 244 

Jurors,  exemption  of  certain  persons  from  service 242 

in  cities 241 

keepers  of  poorhouses  exempt 245 

keepers  and  employes  in  prisons  exempt 245 

lists  of,  when  and  by  whom  made 239 

lists  to  be  made  in  duplicate,  and  filed 239 

members  of  the  national  guard,  exempt 244 

names  to  be  taken  from  assessment-roll 239 

names  of,  to  be  written  on  ballots. 240 

officers  of  State  Asylum  for  Idiots  exempt 244 

officers  of  state  lunatic  asylums  exempt. •. 244 

persons  entitled  to  claim  exemption  from  service 242 

qualifications  of  241 

superintendents  and  employes  in  salt-works  exempt 245 

telegraph  operators  exempt 245 

to  serve  three  years 240 

who  disqualified  to  be 242 

"Just  debts,"  defined 45 

L. 

Land,  defined  . .  /. 14 

cemetery  exempt  25 

conjointly  assessed 109 

correct  description  of,  to  be  forwarded  to  comptroller 2GO 

despoliation  of,-  prohibited 110 

in  Indian  reservations  exempt 15 

mortgaged  to  loan  commissioners,  comptroller  to  buy 105 

notice  to  occupants  at  state  sale 113 

possessed  by  the  state 113 

redemption  of,  sold  for  tax 102,  108 

unredeemed,  comptroller  to  give  notice  of Ill 

Laws  repealed  193bb 

societies  for  enforcement  of,  exemptions  of 15 

Leased  lands  of  state,  how  assessed 29 

Lessee  may  pay  tax  on  rents  reserved 87 

remedy  for  tax  paid 89 

to  pay  highway  tax  and  deduct  from  rent 222 


INDEX.  339 

PAGE 

Levy  by  collector  for  nonpayment 84 

by  sheriff,  under  comptroller's  warrant 73,  77 

of  tax  by  supervisors 77 

of  mortgage  tax 193c 

Liability  of  assessors 45 

to  pay  tax  fixed  \ipon  completion  of  assessment-roll 61 

of  certain  corporations  to  transfer  tax 163 

Library  societies,  etc.,  exemptions 15 

License  tax  on  foreign  corporations 128 

Lien  by  mortgagee  for  amount  paid  for  redemption 117 

of  comptroller's  warrant  on  property  of  corporation 144 

of  franchise  tax 140 

of  mortgage  not  affected  by  tax  sale 116 

of  state  on  lands  to  be  sold  for  taxes,  withdrawn 121 

of  tax  for  debts  due  nonresidents 87 

of  tax  on  bank  stock 86 

of  taxable   transfer   tax 161 

of  mortgage  tax 193c 

Life  insurance  companies,  accumulations  in,  exempt 17 

exemptions,  franchise  tax 135 

franchise  tax  135 

Lighting  companies,  exemption,  tax  on  capital 132 

franchise  tax   135 

annual  reports  of ,. .  .  .  137 

Limitation  for  deducting  for  overcharges 102 

for  redemption,  state  sale 108 

for  refund  of  transfer  tax 162 

transfer  tax  156 

when   sales   defective 112 

Limitations  and  exceptions,  transfer  tax 156 

Lines  of  telegraph,  etc.,  companies,  enforcement  of  tax  on 86 

List  of  bank  stockholders i.  . .  52 

corporations  exempt  from  tax  on  capital  stock 132 

lands  to  be  given  to  county  treasurer  by  comptroller 121 

Loan  association,  accumulations  in,  exempt 17 

Local  assessments 18 

officers  to  furnish  state  board  information 123 

a--rssors,  state  board  to  furnish  information  to 123 

Losses  by  default  of  collector  or  treasurer 97 

Lost  certificate,  comptroller  may  supply Ill 

Lot  divisions,  abandonment  of 73 

maps  of 73 

part  of,  payment  of  tax,  on 89 

Lunatic,  pension  of 24 

property  to  be  assessed  to  him,  not  to  committee 32 


340  INDEX. 

M.  PAGE 

Majority  of  assessors  must  act 40 

Mandamus  to  compel  supervisors  to  act 72 

"  Manufacturing,"  defined    133 

Manufacturing  corporations  exempt  from  franchise  tax 132 

May  1st,  assessors  to  begin  making  inquiry 39 

Maps,  county  treasurer  may  order,  for  sales 96 

of  lot  divisions   73 

of  nonresident  land    56,  101 

of  land,  unpaid  tax 95 

to  be  furnished  comptroller 104 

where  description  imperfect 100 

Medical  college  not  exempt 20 

Medical  society,  real  property  of,  when  exempt 29 

Memorandum  of  stock  sale,  what  to  contain 193z 

Meetings  of  board  of  equalization 124 

of  state  board  of  tax  commissioners 123 

Methods  of  assessment,  state  board  to  examine 123 

of  establishing  value,  transfer  tax 170 

Mining  companies,  exemption,  tax  on  capital 132 

Minister,  property  exempt   17 

impaired  health,  occupancy  of  real  estate 21 

Missionary  societies,  exemptions  of 15 

Mode  of  assessment 39 

Money  collected  by  collector,  payment  of 91 

from  tax  sale,  application  of,  by  county  treasurer 120 

from  tax  sale,  when  to  be  refunded 121 

stolen  from  collector,  he  must  pay 92 

Moneys  of  nonresident  held  by  agent  for  investment,  exempt 17 

Mortgage,  lien  of,  not  affected  by  tax  sale 116 

on  residence,  when  tax  exempt , 193b 

due  nonresident,  exemption  of 17 

Mortgagee,  lien  of  taxes  paid,  state  sale 116 

purchjaser  at  tax  sale  to  give  notice 116 

redemption  by,  before  notice,  state  sale 117 

Mortgage  tax  law : 193 

advance  payment  of  tax 193w 

annual  tax,  payment  of 193f 

date  of  payment  of 193f 

computation  of    193f 

other  than,  payment  of 193d 

appeals   1931 

apportionment  by   state  board 193n 

bonds,  certain  exempt 193b 

building  loan  mortgages,  exempt 193b 

computation  of  annual  tax 193f 


INDEX.  341 

Mortgage  tax  law — (Continued') .  PAGE 

computation  of  annual  tax,  notice  of 193h 

correction  of  list 193i 

county  treasurer  to  advertise  on  sale  for  nonpayment  of  tax 193p 

to  pay  over  tax  to  state  treasurer 193r,  193s 

date  of  payment  of  tax 193f 

definitions  193a 

delinquent  taxes,  enforcement  of 193o 

discount  on  advance  payment 193w 

enforcement  of  delinquent  taxes 193o 

executory  contracts  deemed  mortgages 193d 

exemptions  193b 

exemptions  from  local  taxation 193a 

expenses  of  oflicers  collecting  tax,  etc 193v 

expense  of  printed  forms 193n 

foreclosure,  not  permitted  until  taxes  paid 193u 

filing  tax  list,  notice  of 193h 

interest  on  unpaid  taxes 193c 

levying  of  taxes 193c 

liens,  when  attached 193c 

mortgages  on  residences,  exemption  of 193b 

notice  of  computation  193h 

notice  of  filing  tax  list 193h 

option  on  prior  mortgages 193x 

papers  not  to  be  recorded  until  tax  paid 193t 

payment  by  recording  officer 193r 

payment  of  other  than  annual  tax 193d 

payment  of  tax 193f 

preparation  of  lists  193g 

principal  partly  paid,  tax  imposed  on 193d 

printed  forms  to  be  furnished 193n 

prior  mortgages,  option  as  to 193x 

property  exempt  from  mortgage  tax 193b 

provisional  remedies,  restrictions  as  to 193u 

recording  officer  to  pay  over 193r 

redemption  from  sale,  etc 193q 

restriction  as  to  provisional  remedies 193u 

sale  of  unpaid  taxes 193p 

redemption  from  193q 

secured  indebtedness,  statement  of 193d 

situs 193a 

state  board  to  regulate  practice  on  appeal 193m 

apportionment  by 193u 

supervisors,  power  of  193v 

statement  of  secured  indebtedness 193d 

statement  on  correction  of  tax  list.  .  .  193i 


342  INDEX. 

Mortgage  tax  law — (Continued).  PAGE 

supervisors  to  distribute  taxes  > 193s 

supervisory  power  of  state  board 1 93v 

tax,  how  levied 193c 

tax  lists,  preparation  of 193g 

notice  of  filing  of KKJh 

correction  of  UKJi 

trust  mortgages  193k 

unpaid  taxes,  interest  on .' 193e 

Municipal  bonds,  exemption  of 15,  27 

bonds  held  by  individual,  taxable ~>1 

corporation,  what  property  of,  exempt .  15 

officers  to  furnish  state  board  information 123 

tax,  on  railroads  to  pay  bonds,  to  be  paid  to  county  treasurer 259 

Mutual  benefit  associations,  exemption,  franchise  tax 135 

life  insurance  company,  excess  over  $100,000,  exempt 18 

N. 

Navigation  company,  additional  franchise  tax  on 133 

National  banks,  tax  on 37 x 

Neglect  or  omission  of  duty  by  assessors ........  71 

to  verify  tax-roll 71 

to  pay  tax,  sale  by  collector,  surplus,  etc 84 

Nonresident,  redemption  of  lands  sold  by  county  treasurer*. 120 

New  certificate  upon  setting  aside,  tax  sale 1Q7 

Nonpayment  of  tax,  levy  and  sale  after 84 

of  stock  transfer  tax,  penalty  for 193z 

effect  of    193bb 

Nonredemption,  certificate  of,  state  sale 114 

Nonresidents,  notice  to 84 

Nonresident  banker,  tax  upon 135 

bonds,  mortgages,  etc.,  of,  when  exempt 17 

creditor,  collection  of  tax  against 88 

statement  of  agent  of 60 

collection  of  tax  on  debts  owing  to 87 

change  of  location  of  property 30 

corporation,  location  of  principal  office 30 

debts  of,  not  deducted 29 

debts  owing  to,  how  assessed 00 

lands  to  be  sold  by  county  treasurer 119 

lands  of,  how  assessed 55 

money  of,  must  be  invested  here 29 

of  tax  district,  land  how  assessed 32 

property  of,  exemption  of 17 

real  property  of,  surveys  and  maps 56,  74 

descriptions  of  56,  74 


INDEX.  343 

Nonresident  banker — (Continued).  PAGE 

review  of  assessment  by  supervisors » 75 

return  of  unpaid  taxes  against 98 

rents  of,  review  of  assessment  of 75 

stock  and  fixtures  of,  in  store 30 

taxes,  admission  of,  by  comptroller 119 

comptroller  may  reject 99 

collection  of  98 

payment  to  comptroller  101 

when  taxable  29 

when  must  pay  five  per  cent 90 

Nontaxable  property,  debts  incurred  for,  not  deducted 29 

assets  not  to  be  deducted  from  indebtedness 37 

Notice  by  comptroller  when  comity  treasurer  does  not  pay 97 

by  county  treasurer  to  collect  for  corporation  tax 86 

by  collector  of  receiving  warrant 84 

by  comptroller  to  corporation  of  his  determination 141 

of  assessment  to  bank 54 

of  assessment  of  omitted  property 59 

of  computation  of  mortgage  tax 193h 

of  completion  of  assessment-roll  60 

must  be  posted  "  forthwith  " 61 

of  filing  assessment-roll  60 

of  filing  mortgage  tax  list 193h 

of  sale  on  refusal  to  pay  tax,  six  days .' 84 

of  sale  for  unpaid  tax  by  comptroller,  publication,  etc 103 

of  claim  for  despoliation  of  lands 110 

of  unredeemed  lands  by  comptroller Ill 

of  rejection  of  taxes  by  comptroller 99 

of  hearing  by  commissioner,  application  to  redeem 116 

of  statement  of  franchise  tax  by  comptroller 140 

of  sale  of  property  by  collector 84 

of  appraisal,  to  whom  mailed 172 

to  county  treasurer  of  appointment  of  collector 94 

to  occupants  of  lands  sold  by  comptroller 113 

to  mortgagee  by  purchaser  at  state  tax  sale 116 

to  occupants,  lands  sold  at  state  sale 113 

to  redeem,  expense  of  publishing 122 

O. 

Oath  of  office,  filing 6,     10 

Oaths,  state  board  may  administer 123 

Oath  of  assessors  to  tax-roll 67 

Occupancy  of  lands,  defined 113 

Occupant,  failure  to  redeem 115 

remedy  of,  for  tax  paid 89 


344  INDEX. 

Occupant — (Continued) .  PAGE 

notice  to,  by«  comptroller 113 

redemption  by,  before  notice,  state  sale 115 

when  to  be  assessed 33 

Office,  when  it  becomes  vacant 7 

Officer  of  religious  denomination,  exemption  of  property  held  by 7 

pecuniary  profit  by,  defeats  exemption 16 

Omission  of  property,  assessment  of  same 59 

effect  of    44 

to  give  notice  of  filing  tax-roll 70 

or  neglect  of  duty  by  assessors 71 

Omitted  property,  assessment  of,  notice  to  owner 59 

may  be  added  to  assessment  of  current  year 75 

supervisors  cannot  enter  in  tax-roll 76 

One  per  cent,  fees  of  collector .  . '. 90 

Option  as  to  prior  mortgages,  mortgage  tax  law 193x 

Organization  tax  o»  corporations 127 

Orphan  asylum  exempt 20 

Overcharges,  comptroller  to  pay  to  county  treasurer 102 

Overpaid  taxes  to  be  repaid 102 

Owner  forbidding  sale,  no  excuse  for  collector  not  to  sell 81 

Owner  of  land  conjointly  assessed,  remedy  against  each  other 109 

P. 

Palace  car  company,  additional  franchise  tax 133 

Papers  not  to  be  recorded  until  tax  paid 193t 

Parsonage,  exempt  16 

Part  of  lot,  payment  of  tax  on 89 

Partial  redemption  by  occupant 115 

Partner,  special,  partnership  debts  not  deducted 44 

nonresident,  when  taxable   29 

Patents,  are  they  personal  property,  and  taxable  ? 46 

Patriotic  societies,  etc.,  exemptions 15 

Payment  by  collector,  county  court  to  compel 191 

by  recording  officer,  mortage  tax 193r 

for  taxable  transfers 159 

of  moneys  collected  on  order  against  collector 192 

of  nonresident  taxes  to  comptroller 101 

of  other  than  annual  tax,  on  mortgages 193d 

of  tax  on  reserved  rents  by  tenant 87 

of  tax  on  state  lands,  etc 89 

of  tax,  stock  corporation,  when  to  be  made 127 

of  tax-  on  part  of  lot 89 

of  state  tax,  by  counties 96 

of  bids  at  tax  sale 107 

of  mortgage  tax 193f 


INDEX.  345 

Payment  by  collector—  (Continued) .  PAGE 

of  moneys  into  state  treasury -. 118 

of  taxable  transfers  tax 159 

when  not  voluntary ,81 

over  by  collector ; 91 

to  county  treasurer  by  comptroller,  of  excess 99 

to  creditors  of  county 96 

Pecuniary  profits  avoid  certain  exemptions 15 

Pension,  and  property  purchased  with,  exempt 23,     24 

Penalty  for  concealing  debts  due  nonresidents 60 

for  despoliation  of   lands 110 

for  failure  of  bank  to  report 52 

failure  of  corporation  to  make  statement 55 

failure  of  corporation,  etc.,  to  make  special  report  required  by  comp- 
troller      140 

failure  to  cancel  stamp  on  stock  transfer 193z 

for  failure  to  pay  stock  transfer  tax 193z 

for  illegal  use  of  stock  transfer  tax  stamps 193aa 

for  neglect  of  duty  by  assessor 71 

for  neglect  to  pay  franchise  tax /•  140 

for  neglect  to  report  to  comptroller,  by  corporation ._ 141 

for  neglect  to  report  by  agent  of  nonresident  creditors 60 

for  negect  to  pay  transfer  tax 160 

for  refusal  to  answer,  by  complainant,  against  assessment 62 

of  five  per  cent,  added  by  collector  to  unpaid  taxes •. 90 

Personal  property  and  real  property  must  be  separately  valued 37 

agents  of  residents  cannot  be  taxed  for 32 

all,  liable  to  taxation 15 

defined 14 

disputed  ownership   84 

list  of,  exempt  from  execution 17 

of  corporations,  where  taxable 34 

of  foreign  corporations,  exempt 37 

of  corporations,   when   exempt 146 

of  individual  bankers,  when  exempt 146 

of  foreign  principal,  when  exempt 17 

of  resident,  situated  in  another  state,  exempt 51 

of  lunatic,  to  be  assessed  to  him,  not  committee 32 

of  minister,  priest,  etc.,  exempt 17 

sale  of,  for  nonpayment  of  tax 84 

to  be  assessed  to  agent  personally '    32 

transfer  of,  when  taxable 147 

Avhen  exempt,  if  direct  state  tax  paid 146 

when  tax  becomes  a  lien  upon 41 

Personal  liability  of  assessors 45 

Petition  for  writ  of  certiorari .  .  178d 


346  INDEX. 

PAGE 

Petition  for  revision  of  account  by  comptroller 142 

Pharmaceutical  society,  real  property  of,  when  exempt 29 

Pipe-line  company,  property  of,  apportioned  between  school  districts 70 

Pipe  line,  additional  franchise  tax 133 

Place  of  taxation  of  corporate  property 34 

of  individual  bank  capital 38 

of  foreign  corporation   30 

of  personal  property 30 

of  real  property  32 

of  residents 30 

Possession  of  lands  by  the  state 113 

Posting  notice  of  receipt  of  tax-roll 84 

notice  of  time  and  place  of  hearing  complaints 60 

notice  of  final  completion  of  tax-roll .'....  70 

Power  companies,  exempt  from  tax  on  capital 132 

franchise  tax 135 

reports  of  136 

Powers  of  comptroller  to  examine  into  affairs  of  corporations 139 

of  county  court  when  collector  fails  to  pay  over 191 

of  county  treasurer,  as  to  sale  of  lands,  same  as  comptroller's 122 

of  state  tax  commissioners 123 

Premiums,  basis  of  franchise  tax 135 

Preparation  of  assessment-roll 42 

Preparation  of  mortgage  tax  lists ^ 193g 

President  of  corporation  to  make  report 54 

Presumption  of  regularity  of  tax  sale 112 

of  residence  once  acquired „  31 

from  comptroller's  deed,  that  proceedings  regular 112 

Principal  of  mortgage,  partly  paid  tax  on 193d 

Printed  forms  for  mortgage  tax 193n 

Prior  mortgages,  option  under  tax  law 193x 

Procedure  178d 

assessment  cannot  be  attacked  collaterally 179 

allowance  of  writ  of  certiorari 183 

assessors  arc  proper  parties  to  writ 184 

appeals 187 

attorney -general  to  bring  action  for  sequestration 192 

application  to  county  court  where  taxpayer  removed  from  county. ...  189 

bank  cannot  procure  writ,  for  stockholders 182 

burden  of  proof 186 

cannot  be  used  to  determine  conflicting  interests 180 

contents  of  petition 1 78d 

complainant  must  have  applied  to  assessors  on  grievance  day 180 

cannot  be  invoked  because  property  omitted ' 183 

certiorari  is  a  special  proceeding 187 


INDEX.  347 

Procedure — (Continued) .  PAGE 

costs , 187 

distinction  between  "  erroneous  "  and  "  illegal  "  assessments 180 

erroneous  statement  to  assessors 186 

evidence  on  hearing 187 

failure  of  corporation  to  furnish  statement  will  not  prevent  writ. . . .  181 

improper  joinder  of  complainants — remedy 181 

legal  presumption  in  favor  of  assessment 179 

local  assessments  for  improvements 183 

not  proper  remedy  when  assessment  claimed  to  be  void 183 

notice  of  application  for  writ  not  necessary 179 

payment  of  moneys  collected 192 

petition  must  show  method  of  assessment  to  be  incorrect 186 

proceedings  must  be  taken  under  this  statute 179 

proceedings  upon  return  of  writ 185 

power  of  supreme  court   187 

power  of  county  court,  where  collector  fails  to  pay  over 191 

reference  may  be  ordered 185 

refund  of  tax  paid  upon  illegal  assessment <. .  188 

return  to  writ 185 

return  not  to  be  traversed  by  complainant 186 

return  to  writ  is  not  conclusive 185 

settlement  of  conflicting  claims  to  surplus  at  tax  sale 192 

supplementary  proceedings  to  collect  tax 190 

test  of  value — earning  capacity 187 

title  to  office  cannot  be  raised  or  considered 183 

writ  not  to  be  directed  to  town  clerk  and  supervisor 184 

writ,  when  returnable 184 

what  can  be  considered  by  the  court 186 

what  facts  must  be  stated  in  petition 182 

when  county  court  may  apportion  tax 189 

valuation  not  considered  in  court  of  appeals 188 

verification  of  petition 182 

Proceedings  by  appraisers — transfer  tax 167 

for  collection  of  transfer  tax  by  district  attorney 177 

supplementary  against  nonresident 88 

supplementary  against  resident 190 

upon  return  of  writ  of  certiorari 185 

Proceeds  of  sale,  by  collector 84 

Prohibition  of  the  despoliation  of  lands  sold 110 

Proof  of  nonredemption,  state  sale 114 

Proof  of  publication  of  notice  of  comptroller's  sale 103 

Proofs,  state  board  may  hear 123 

Property,  any  personal,  can  be  sold  to  pay  tax 85 

defined,  transfer  tax 178o 

exempt  from  taxation 15 


348  INDEX. 

Property — (Continued).  PAGE 

exempt  from  mortgage  tax   193b 

illegally  assessed,  may  be  reassessed  by  supervisors 77 

omission  of,  from  tax-roll 44 

of  infants  to  be  placed  on  roll 44 

of  corporation,  lien  of  comptroller's  warrant  on 144 

of  foreign  principal,  when  exempt 17 

transient,  cannot  be  seized  by  collector 80 

real  and  personal,  denned 14 

Proportionate  part  of  expense  of  tax  sale  on  each  parcel  sold 118 

Provisions  as  to  comptroller  apply  to  county  treasurer 122 

Provisional  remedies,  restriction  as  to,  under  mortgage  tax  law 193w 

Publication  by  county  treasurer,  sale  of  nonresident  lands 119 

of  comptroller's  notice  of  unredeemed  lands Ill 

of  list  of  wild  lands  of  state 113 

of  notice  of  sales,  by  comptroller 103 

of  notice  of  time  and  place  of  receiving  taxes 84 

Purchasers  at  tax  sale,  payment  of  bids 107 

at  tax  sale,  to  give  notice  to  mortgagee 116 

Purchases  by  comptroller  on  sale  for  tax 105 

by  county  treasurer  on  sale  for  tax 120 

Purchase  money,  when  to  be  refunded 121 

0.. 
Queens  county 41 

R. 

i 

Railroad,  apportionment  between  school  districts 70 

assessment  of  48 

corporations,  payment  of  taxes  by 86 

consolidated  companies  49 

elevated,  franchise  tax 134 

exemption,  tax  on  capital , 132 

lands,  where  taxed 34,  58 

payment  of  tax  by 86 

personal  property  of,  where  taxable 34 

reports  of  136 

street  railroads,  tracks,  etc.,  are  real  estate 49 

surface  and  elevated,  reports  of 137 

when  exempt  from  franchise  tax 132 

Rate  of  additional  franchise  tax,  transportation,  etc.,  companies 133 

franchise  tax '. 129 

interest  on  unpaid  taxes 95 

interest  when  county  treasurer  fails  to  pay  over 96 

license  on  foreign  corporations 128 

organization  tax  on  stock  corporations 127 


INDEX.  349 

PAGE 

Ratification  of  comptroller's  acts 133 

Readjustment  of  accounts  by  comptroller 141 

Real  estate  and  personal  property — must  be  separately  valued 37 

and  real  property  denned . .  . 14 

divided  by  line  of  tax  district 33 

description  of 43,     56 

liable  to  taxation 15 

of  minister  or  priest  exempt 17 

of  cemeteries  exempt   15,     25 

of  banks,  deduction  by  reason  of 53 

of  corporations,  where  taxable 34 

of  medical  society,  when  exempt ., ; 29 

of  pharmaceutical  society,  when  exempt 29 

of  railroads,  where  taxable 34,     58 

of  nonresident,  assessment  of 43,     56 

of  nonresidents,  description  of 55,     74 

of  nonresident — surveys  and  maps 56 

of  agricultural   society,   exempt 17 

place  of  taxation  of 32 

reassessment  of  tax  on 95 

stricken  from  tax-rolls,  redemption  of 120 

when  tax  becomes  an  incumbrance  on 41 

when  transfer  of,  taxable 147 

Reappraisal,  transfer  tax 170 

Reassessment  of  property  legally  assessed 77 

of  tax  on  real  property 95 

for  imperfect  description 100 

Receipt  from  county  treasurer  and  comptroller — transfer  tax 178 

by  collector  of  warrant,  notice  of 84 

Recording  officer  to  pay  over  mortgage  tax I . .  193r 

Recovery,  foreign  corporation  cannot  obtain  until  license  fee  paid 128 

of  tax  where  lands  conjointly  assessed 108 

of  franchise  tax,  action  for,  by  comptroller 145 

Redemption  of  lands,  certificate  of  nonredemption,  state  sale 114 

conjointly  assessed   109 

county   treasurer's   sales 119 

comptroller's  sales   103 

by  occupant  after  notice  by  comptroller 114 

by  occupant  before  notice  by  comptroller 115 

failure   to   redeem 116 

by  mortgagee  before  notice 117 

of  nonresident  lands  sold  by  county  treasurer 120 

part  of  undivided  tract 108 

sold  for  unpaid  tax 102,  108 

sold  for  unpaid  mortgage  tax :. 193<j 


350  INDEX. 

Redemption  of  lands — (Continued) .  PAGE 

state  sale , 108 

undivided  interest,  state  sale 108 

when  comptroller  purchases 105 

Redemption  of  real  property  stricken  from  tax-rolls 120 

Referee,  comptroller  may  appoint 115 

supreme  court  may  appoint,  on  certiorari 185 

Refunding  of  money  paid  at  tax  sale 121 

of  money  paid  at  sale  which  is  cancelled 117 

of  transfer  tax  erroneously  paid 162 

of  tax  paid  upon  illegal,  etc.,  assessment 188 

Refusal  to  pay  tax,  collector  to  levy  on  any  personal  property 84 

sale,  surplus,  etc , 84 

Registered  vessels,  exemption  of 17 

Rejection  of  taxes  by  comptroller 99 

Relationship,  taxable  transfers,  exemption. 156 

Relevy  of  tax  when  illegal,  etc.,  tax  refunded 189 

Religious,  etc.,  institutions  exempt.  .  .  .• 15 

corporations — dwellings  exempt    16 

Report  of  elevated  and  surface  railroad  corporations 137 

of  insurance  corporations   137 

of  foreign  bankers 138 

of  individual  bankers   54 

of  moneyed  or  stock  corporations 54 

of  secretary  of  state  to  comptroller 146 

of  surrogate  and  county  clerk,  transfer  tax 178b 

of  transportation,  etc.,  corporations 137 

of  water- works,  etc.,  corporations 137 

of  banks 52 

of  county  clerk,  transfer  tax 178b 

of  corporations 54,  1 36 

of  corporations,  omission  to  make — penalty 54 

of  corporations,  further  requirements  as  to 139 

Remedy  by  tenant  for  tax  paid 89 

Removal  of  taxpayer,  proceedings  in  county  court 189 

Rents,  reserved,  collection  of  tax  on 87 

tenant  may  deduct  tax  from 87,  89 

to  whom  taxable 30 

Repeal  of  existing  laws 193 

Replevin,  when  will  lie  against  collector 80 

of  agent  of  nonresident  creditor 55 

Resale  by  state,  and  certificate 107 

Reserved  fund  of  corporation,  taxable 35 

Reserved  rents,  collection  of  taxes  on 87 

Resettlement  of  account  of  corporation  by  comptroller 141 

Residence,  change  of 31,  32 


INDEX.  351 

Residence — (Continued).  PAGE 

controversy  as  to,  how  determined 31 

must  be  in  tax  district  where  taxed  for  personal  property 31 

on  July  1st  deemed  residence  for  taxation 31 

once  acquired,  presumed  to  continue :!  1 

persons  having  more  than  one 31 

Resident  tax,  when  treated  as  nonresident 95 

Residents,  place  of  taxation  of 30 

debts  due  to 44 

Resignation,  to  whom  addressed ....'. 7 

Return  by  assessors  upon  certiorari 185 

by  comptroller  upon  certiorari 143 

by  collector  of  unpaid  taxes 90 

by  sheriff  for  tax  on  debts  due  nonresidents 88 

of  unpaid  nonresident  taxes,  by  collector !)S 

of  unpaid  taxes,  by  collector 90 

when  collector  has  been  enjoined 91 

Revaluation  of  capital  by  comptroller.  .*. 138 

Review  of  comptroller's  determination  by  certiorari,  return,  etc 142 

Review  of  assessments  on  rents  of  nonresidents 7~> 

Revision  of  accounts  of  comptroller 141 

Reward  by  comptroller  for  information  of  evasion  by  corporation 143 

Road  taxes   217 

Road  tax  on  state  lands  not  allowed 35 

Rules,  state  board  to  prescribe 123 

S. 

Sale,  by  comptroller 102,  104 

by  collector  to  pay  tax 84 

by  county  treasurer  for  unpaid  tax 118 

by  sheriff  for  tax  on  debts  due  nonresidents 87 

for  unpaid  mortgage  tax 193p 

invalid  or  ineffectual,  to  be  cancelled 117 

of  apparatus  of  telegraph,  etc.,  company 86 

of  lands  for  unpaid  tax 104 

of  personal  property  for  nonpayment  of  tax 84 

notice  of  publication,  etc 103 

redemption  of  lands  so  sold 107 

redemption  from,  under  mortgage  tax  law 193q 

set  aside,  new  certificate 107 

what  personal  property  can  be  sold  by  collector 85 

withdrawal  of,  for  state  lien 100 

where  part  of  tax  on  lot  is  paid 89 

where  made  by  county  treasurer,  rules  as  to  comptroller  govern 122 

Salary  of  tax  commissioners 122 

Satisfaction  of  collector's  bond 95 


352  INDEX. 

PAGE 

Savings  banks  deposits  exempt 17 

depositors  liable  to  tax  on  deposits 26 

deductions  from  assets 29 

exempt  from  tax  on  capital  stock 132 

franchise  tax  on 135b 

Schedule  of  laws  repealed 193bb 

Schoolhouse,  lots  used  for,  exempt 19 

definition 20 

no  tax  for,  erected  on  state  lands 52 

School  districts,  property  to  be  apportioned  between 70 

Scientific  societies,  etc.,  exemptions 15 

School  taxes,  assessment  of 198,  200 

collection  of , 204 

collected    same    as    other   county    taxes,    where    returned    to    county 

treasurer 211 

collectpr  of,  appointment  of 208 

bond  of  '. 209 

liable  for  lost  moneys 209,  212 

may  execute  warrant  in  another  district,  etc 214 

notice  of  receiving  warrant 213 

penalty  for  refusal  to  serve 209 

qualifications  of    209 

sureties  of,  liable  for  deficiency 216 

term  of  office  209 

to  keep  moneys  in  his  possession 215 

to  make  verified  account ....  I 210 

deductions  from  town  assessment 200 

delinquents  may  pay  county  treasurer 211 

error  in  tax  list,  when  trustees  may  refund 215 

school  meeting  may  vote k. 198 

the  tax  list  to  be  made  by  trustees 200 

trustees  to  prepare  tax  warrant 212 

trustees  may  renew  warrant 214 

trustees  may  sue  for  unpaid  tax 215 

trustees  to  file  tax  list  with  town  clerk 216 

trustees  to  transmit  account  of  unpaid  taxes  to  county  treasurer 210 

unpaid  taxes  to  be  paid  to  trustees  by  county  treasurer 210 

union  free  schools 210 

Secretary  of  state,  report  of  corporations  by 146 

Scoured  indebtedness,  statement  of.  under  mortgage  tax  law 193d 

Securities  of  nonresidents,  exemption  of 17 

Sequestration,  attorney-general  In  bring  :icHon  for.  .  .  .  ." 192 

Sotting  aside  cancellation  of  strife  sale- 118 

Settlement  of  conflicting  claims  to  surplus  nt  tax  sale 192 


INDEX.  358 

PAGE 

Shares  of  stock  to  be  assessed  at  market  vaiue 38 

of  stock  in  banks,  hew  assessed 53 

Shareholder  not  taxable  if  capital  stock  taxed 18 

Shareholder  in  banks,  no  personal  notice  to 54 

State,  possession  of  lands  by 113 

treasury,  payment  of  moneys  into 118 

lien  of,  on  lands  to  be  sold  for  taxes 121 

taxation,  exemption  from   15 

Sheriff,  expense  of,  for  collecting  tax,  a  charge  on  the  town 95 

fees  of,  in  executing  comptroller's  warrant 145 

fees  of,  for  executing  collector's  warrant 87 

return  of,  for  tax  on  debts  due  nonresidents 88 

to  execute  warrant  for  tax  against  nonresidents 87 

to  levy  under  comptroller's  warrant  on  property  of  corporation 145 

when  to  execute  collector's  warrant 94 

Situs,  mortgage  tax  law 193a 

Sleeping  car  company,  additional  franchise  tax 133 

Soldiers'  Monument  Association,  exempt 27 

Special  franchise,  what  deemed  to  include 15 

assessment  of 73 

schedule  of  dates  for  filing  assessments  of 73a 

report  of  tax  commissioners 73c 

hearing  on  assessment  of 73d 

certiorari  to  review  assessment 73d 

deduction  from  tax  on 73d 

Special  partner — partnership  debts  not  deducted 44 

Special  report  to  comptroller,  penalty  for  refusal 140 

Stamps  to  be  attached  to  stock  transfers 193y 

State  assessors    122 

State  board  of  tax  commissioners,  appointment,  number,  term 122 

apportionment  of  mortgage  tass  by 193w 

appeals  to,  by  supervisor 124 

powers  and  duties 123 

supervisory  power  under  mortgage  tax  law 193v 

to  visit  counties 123 

to  decide,  if  residence  disputed 31 

to  regulate  practice  on  appeal — mortgage  tax  law 193m 

State  board  of  equalization,  who  constitute 124 

powers  and  duties 124 

State  comptroller,  powers  under  stock  transfer  tax  law 193aa 

State  engineer,  when  to  sell  lands,  resale  for  taxes 107 

State  lands,  how  assessed  when  leased 29 

correction  of  assessment  by  comptroller 52 

county  treasurer  to  furnish  list  of,  for  tax  sale 121 

list  of,  to  be  published  by  comptroller 113 


354  INDEX. 

State  lands — (Continued) .  PAGE 

payment  of  tax  on   89 

to  be  bid  in  at  county  treasurer's  sale 121 

State  lien  on  lands  to  be  sold  for  taxes -. 118 

State  lien,  how  protected 106 

State  officers  to  furnish  tax  commissioners  information 123 

State  property  exempt 15 

State  sale,  cancellation  of,  for  errors 117 

certificate  of  purchase 107 

certificate  of  nonredemption 114 

completion  of  title 114 

effect  of  occupant's  failure  to  redeem 115 

expenses  of \ 142 

mortgagee's  lien  for  taxes  paid 117 

new  certificate 107 

notiec  to  occupants    113 

payment  of  bids  at 107 

redemption  by  mortgagee  before  notice 117 

redemption  by  occupant  before  notice 115 

redemption    by    occupant 114 

redemption  of  lands 108 

redemption  of  undivided  interest 108 

setting  aside  cancellation  of '118 

withdrawal  for  state  lien 106 

State  tax,  borrowing  by  county  to  pay 96 

payment  by  counties 96 

State  tax  certificates,  comptroller  may  sign 105 

State  tax  sale  102 

mortgage  lien  not  affected  by 116 

purchases  by  comptroller 105 

Statement  by  president  of  corporation,  penalty 54,     55 

not  conclusive 55 

of  taxes  on  corporations  by  clerk  of  supervisors 82 

of  tax,  comptroller  to  give  notice  of 140 

of  valuation  to  be  forwarded  to  comptroller 82 

Statute  of  limitations,  defective  sales 112 

for  deductions  of  overcharges 108 

state  lien   107 

state  sale 108 

Statute  takes  effect 193 

Stay  by  court  extends  time 91 

Stay,  certiorari  does  not  operate  as 184 

Steamboat  company,  additional  franchise  tax 133 

Steam-heating,  etc.,  corporations,  exemption,  tax  on  capital 132 

franchise  tax  on  135 

report  to  comptroller. 137 


INDEX.  355 

PAGE 

•S learn  surface  railroad,  additional  franchise  tax  on 133 

Stock,  capital,  and  shareholders,  distinguished 36 

corporate,  taxation  of   35 

corporation,  organization  tax 127 

corporations,  report  of   136 

corporations,  tax  on  increase  and  consolidation 127 

in  banks,  collection  of  taxes  assessed  against 85 

to  be  assessed  at  its  market  value 38 

value  of,  to  be  appraised 138 

to  be  assessed  at  market  value.  .  38 

• 

in  banks,  collection  of  taxes  assessed  against 85 

corporation,  organization  tax 127 

value  of,  to  be  appraised 138 

Stock  transfer  tax  law 193y 

amount   of  tax 193y 

application  of  taxes 193bb 

cancellation   of   stamps 193z 

civil  penalty,  how  recovered 193bb 

dies,  contract  for 193aa 

effect  of  failure  to  pay  tax 193bb 

expenses,  etc.,  how  paid 193aa 

illegal  use  of  stamps,  penalty  for 193aa 

memorandum  of  sale,  what  to  contain 193z 

nonpayment  of  tax,  penalty  for 193z 

effect  of 193bb 

penalty,  for  failure  to  cancel  stamp 193z 

for  failure  to  pay  tax 193z 

for  illegal  use  of  stamps 193aa 

civil,   how    recovered 193bb 

stamps  to  be  attached .-193y 

cancellation  of  193z 

contract  for  dies 193aa 

how  prepared   193z 

how  sold   193z 

illegal  use  of,  penalty  for 193aa 

penalty  for  failure  to  cancel 193z 

state  comptroller,  powers  of 193aa 

taxes,    how    applied 193bb 

Stockholder,  when  not  liable  to  tax 18,     22 

of  bank,  taxable  on  shares 38 

Stockholders  of  bank,  list  of  and  its  inspection 53 

Street  railroads,  track,  etc.,  of  real  estate 49 

Strays,  duties  of  f enceviewers  as  to 246 

Subdivision  of  tax  against  nonresidents 101 

Suit  against  corporations  for  failure  to  make  statement 55 


356  INDEX. 

PAGE 

Suits  or  proceedings,  dismissal  of 191 

Superintendent  of  insurance,  evidence  by  transfer  tax 169 

Supervisor,  apportionment  by,  between  school  districts 70 

appeal  to  state  board  of  equalization <  . . . .  124 

costs  on  such  appeal 126 

neglect  or  refusal  of,  to  approve  collector's  bond '. .     94 

to  furnish  accurate  descriptions  of  lands  to  comptroller 100 

to  give  notice  to  county  treasurer  of  appointment  of  collector 94 

to  correct  imperfect  descriptions 100 

Supervisors,  board  of,  correction  by,  of  errors  in  tax-roll 75 

cannot  enter  omitted  property  in  tax-roll 76 

equalization  by   74 

may  legalize  informal  acts 71 

powers  of,  under  mortgage  tax  law 193v 

to  levy  tax 77 

to  distribute  mortgage  tax 193s 

to  examine  and  correct  descriptions  in  tax-roll 74 

to  reassess  property  illegally  assessed 77 

to  review  assessments  upon  nonresidents 75 

Supplementary  proceedings  against  nonresident 88 

to  collect  tax 190 

Supreme  Court  justice,  reappraisal  by  transfer  tax 169 

Surety  corporations,  exempt  from  franchise  tajx 132 

Surplus  on  collector's  tax  sale,  paid  to  owner 84 

claimants  to 84 

tax  placed  to  credit  of  town 91 

distinguished  from  capital  stock 131 

on  tax  sale — settlement  of  conflicting  claims 192 

profits  are  taxable 38 

Surrogate,  assistants  in  New  York  county 175 

assistants  in  Kings  and  other  counties 176 

contempt  of  court,  may  punish  for,  transfer  tax 174 

determination  of,  transfer  tax 170 

jurisdiction,  transfer  tax   165 

report  of,  to  county  treasurer  and  comptroller 178b 

to  enforce  payment  of  transfer  tax 174 

Surveys  and  maps  of  real  estate  of  nonresidents 56 

Surveys,  county  treasurer  may  order,  for  sales 96 

System  of  taxation  defined — highways 225 

T. 

Tax,  additional  franchise,  on  transportation  and  transmission  corporations  133 

against  telegraph,  etc.,  lines,  enforcement  of 86 

against  resident,  when  treated  as  nonresident 95 

application  of  corporation 146 


INDEX.  357 

Tax — (Continued).  PAGE 

apportionment  of,  by  county  court 189 

cancellation  of  erroneous,  by  comptroller 99 

cancelled,  transcript  of,  for  supervisors 100 

certificate,  comptroller  may  assign 105 

collection  of 84 

collection  of  transfer,  by  executors,  etc 161 

collection  of  nonresident 98 

collector  must  pay  money  over,  if  stolen  or  lost 92 

collector  must  actually  collect  and  pay  over 92 

collector  must  give  notice  of  time  and  place  of  receiving  and  attend.  .  84 

commissioners,  state  board  of 122 

comptroller  may  readjust  accounts  of  corporations  for 141 

comptroller  to  give  notice  to  corporation,  of  statement  of 140 

corporation,  comptroller's  warrant  for  collection  of 144 

corporation,  how  applied  146 

correction  of,  and  return  by  supervisors 72 

credit  for  surplus,  how  applied 91 

county  judge  cannot  order  cancelled 73 

county  court,  duty  of,  when  collector  fails  to  pay  over 191 

county  treasurer,  etc.,  to  take  supplementary  proceedings  to  collect..  190 

deeds,  effect  of 112,  113 

delinquent  corporations,  information  of 145 

district,  defined 14 

districts,  real  property  on  dividing  line  of 33 

districts,  when  executors,  etc.,  reside  in  different 30 

enforcement  of,  against  telegraph,  etc.,  company 86 

enforcement  of,  against  nonresident 81 

equalization  of   73 

extension  of  time  for  collection  of 93 

exemption  of  corporation  for  state  purposes 146 

fees  of  collector 90 

fees  of  county  treasurer,  transfer 178a 

sheriff,  franchise    144 

franchise,  action  for 145 

domestic  corporations    129 

elevated  and  surface  (not  steam)   railroads 1.34 

foreign  corporations   128 

foreign  bankers 135 

insurance  and  surety  corporations 135 

water-works,  gas,  electric  or  steam-heating,  lighting  and  power 

companies 135 

trust  companies   ' 135a 

savings  banks  135b 

foreign  bankers   135b 

lien  of  141 

penalty  for  failure  to  pay 140 


358  INDEX. 

Tax—  (Continued).  PAGE 

levy  of 73 

mortgage,  how  levied 193c 

municipal,  on  railroads,  to  be  paid  to  county  treasurer 259 

neglect  or  refusal  to  pay 84 

nonpayment  of,  sale  of  personal  property 84 

notice  of,  by  collector 34 

on  bank  stock,  retention  of  dividends  to  pay 85 

on  capital  stock,  exemptions  from 129,  132 

on  consolidation  of  corporations 127 

on  corporations 126 

on  debts  due  nonresidents 87 

on  increase,  stock  corporation 127 

on  organization,  stock  corporation 127 

on  part  of  lot,  payment  of 89 

on  rents  reserved,  collection  of 87 

on  state  lands,  payment  of 89 

on  taxable  transfers,  lien  and  payment  of 158 

overpaid,  to  be  refunded 102 

paid  by  tenant,  remedy  of 89 

payment  of,  by  collector 91 

payment  of,  by  telegraph,  etc.,  company 86 

roll  and  collector's  warrant 77 

refund  of,  for  illegality 188 

refund  of  transfer,  erroneously  paid 162 

refunded,  relevy  for 188 

readjustment  of  corporation,  by  comptroller 141 

rejection  by  comptroller  of  nonresident ; . .  99 

return  of  collector,  when  enjoined 91 

return  of  nonresident 98 

stock  transfer  tax 193y,  193bb 

supplementary  proceedings  to  collect 190 

surplus,  credited  to  town 91 

transmittai  of  cancelled,  by  comptroller  to  supervisors 100 

unpaid,  return  of,  by  collector 90 

unpaid,  to  be  reassessed 95 

unpaid,  sale,  notice,  surplus,  etc 84 

when  entry  of,  in  roll,  becomes  an  incumbrance 41 

when  liability  for,  accrues 41 

when,  becomes  a  lien  on  personal  property '. . .  42 

Taxation  of  corporate  stock 35 

of  corporations,  organization  and  franchise 127 

of  individual  bank  capital 38 

of  lands  sold  by  the  state 29 

of  lands  divided  by  line  of  tax  district 35 

of  corporate  stock  35 


INDEX.  359 

Taxation — (Continued).  PAGI 

of  national  banks    37 

of  property  of  nonresidents 29 

of  property  liable  to    15 

of  property  exempt  from   15 

transfers  of  property 147 

Tax  commissioners,  number,  appointment,  term,  salary,  etc 122 

powers  and  duties 123 

to   visit   counties 123 

Tax,  highway   (see  Highway,  taxes  for) 14 

Tax  list,  mortgage,  preparation  of 193g 

notice  of  filing  of 193h 

correction   of    193i 

Tax  on  dogs  ( see  Dog  taxes ) 235 

Tax,  school  (see  School  taxes) 198 

Tax-roll,  abstract  of,  to  be  furnished  county  treasurer 82 

and  collector's  warrant  to  be  issued  by  supervisors 77 

correction  of   75 

collector's  notice  of  receipt  of 84 

delivery  to  town  or  city  clerk 69 

notice  of  completion  and  filing  by  assessors 69 

oath  to,  of  assessors 67 

Taxpayer,  removing,  proceedings  in  county  court. 189 

Tax  sales  by  comptroller 102 

deeds  of  land  sold 106 

expense  of,  a  lien  on  land  sold , 118 

how  conducted   104 

invalid  or  ineffectual,  to  be  cancelled 117 

lands  withdrawn  from 106 

lien  of  mortgage  not  affected  by 116 

notice  of 103 

notice  by  purchaser  to  mortgagee 116 

set  aside,  when 118 

by  count\-  treasurer 118 

advertisement  .  .  ; 119 

conveyance  of  lands,  effect  of • 120 

lands  on  which  state  has  lien  to  be  bid  in 121 

when  lands  to  be  sold 119 

when  purchase  money  refunded 121 

claims  to  surplus  at 192 

Taxable  transfers 147 

accrual  and  payment  of  tax 159 

act  is  constitutional 148 

adopted  children,  evidence  of  adoption 157 

Albany  county,  tax  assistant  in 176 

appointment  of  appraiser 165 


360  INDEX. 

Taxable  transfers — (Continued').  PAGE 

appeal  and  other  proceedings 173 

application  of  taxes 1 78c 

appraisal  to  be  made  as  soon  as  practicable 170 

appraiser  to  take  oath 171 

appraiser  to  report  full  amount  Of  property 171 

appraiser  to  make  no  deductions 172 

appraiser  in  doubt  to  report  property  taxable 172 

bequest  for  masses,  taxable 152 

bequest  to  United  States,  taxable 149 

bequest  for  maintenance  of  burial  lot 154 

bonds  and  deposits  in  this  state  owned  by  nonresidents 153 

books  and  forms  to  be  furnished  by  comptroller , 178a 

bribery  of  appraiser 172 

collection  of  tax  by  executor,  etc 161 

composition  upon  certain  estates 175 

compromising  disputed  tax 

contingent  interests,  when  to  be  taxed 159 

contingent  estates,  assessment  of 172 

contempt  of  court,  by  not  paying 174 

debts  owing  decedent  by  legatees 152 

debts  due  to  nonresident 154 

definitions  of  "  estate,"  "  property,"  "  transfer,"  etc 178c 

deferred  payment  of 163 

determination  of  surrogate 170 

discount  on  tax 160 

domestic  corporations,  etc.,  when  exempt 155 

Dutchess  county,  tax  assistants  in 176 

duty  of  surrogate 174 

Erie  county,  tax  assistant  in 176 

executor  cannot  institute  proceedings  to  be  prosecuted  by  district 

attorney    178 

executor  personally  liable 161 

exceptions  and  limitations 1 56 

exemptions  in  article  one  not  applicable 178d 

exempt  corporations,  societies,  etc 154 

exemption  must  be  clearly  shown 157 

equitable  conversion  of  property 156 

fees  of  county  treasurer  and  comptroller 178a 

five  hundred  dollars  or  over  constitutes  an  estate 147,  148 

foreign  charitable  and  religious  corporations,  taxable 155 

general  rule  as  to  imposition  of  tax 153 

gifts  causa  mortis 149 

husband  of  deceased  daughter,  exempt 158 

ignorance  of  the  law  no  excuse  for  not  paying  tax 160 

interest  on  tax 160,  101 


INDEX.  361 

Taxable  transfers — (Continued).  PAGE 

jurisdiction  of  surrogate 165 

legacy,  when  the  consideration  of  executed  contract 152 

legacy  to  executors 152 

liability  of  certain  corporations  to  tax .' 163 

liability  of  executors,  etc.,  for  tax 161 

lien  of  tax,  and  collection  by  executors,  etc ^. . . .    161 

life  insurance,  policies  payable  to  executors,  taxable 154 

lineal  descendants   158 

limitation  to  $10,000 158 

litigation,  preventing  settlement  of 160 

location  of  property 150 

methods  of  establishing  value 174 

Monroe  county,  tax  assistants .  . .  . ; 176 

mortgage  debts  not  to  be  deducted  from  personalty 1 56 

municipal  corporations  to  pay  tax 155 

nonresident  decedents,  when  property  of,  taxable 153 

notice  of  appraisal,  to  whom  mailed 171,  172 

notice  of  appeal  from  surrogate's  determination 174 

New  York  county,  surrogate's  assistants 175 

Oneida  county,  tax  assistants  in 176 

Onondaga  county,  tax  assistant  in 176 

omitted  property  to  be  appraised 166 

payment  after  determination,  protects  executors 174 

payment  of  mortgages  out  of  personalty 156 

partnership  property 170 

proceedings  by  appraiser 167 

present  value  of  legacy,  basis  of  tax 149 

property  of  resident  decedent  in  another  state,  liable 154 

property  transiently  in  state,  not  taxable 151 

proceedings  for  collection  of,  by  district-attorney 177 

Queens  county,  tax  assistant  in. 176 

real  estate,  location  of 151 

reappraisal  of   170 

receipt  from  county  treasurer  and  comptroller 178 

refund  of  tax  erroneously  paid 162 

repeal  of  former  acts  does  not  prevent  collection  of  tax 178d 

report  of  comptroller 1 78b 

reports  of  county  treasurer  and  comptroller  of  New  York  city 178b 

reports  of  surrogate  and  county  clerk 178b 

remaindermen  pay  six  per  cent,  interest  on  tax 161 

special  tax.  statute  to  be  strictly  construed 150 

Suffolk  county,  tax  assistant  in 1 76 

surrogate  to  enforce  payment  of 174 

surrogate  to  deduct  debts,  funeral  expenses,  etc 166 

stocks  in  foreign  corporations 151 


3G2  INDEX. 

Taxable  transfers — (Continued).  PAGE 

tax  is  upon  right  of  succession,  not  upon  property 150 

time  when  transfer  takes  place 150 

time  of  execution  of  will  or  deed  does  not  govern 156 

trustees,  wlien  given  power  to  name  legatees 149 

Ulster  county,  tax  assistant  in 176 

Westchester  county,  tax  assistant  in 176 

when  corporation,  bailee  liable  for 163 

when  nonresident  legatee  dies  before  estate  is  settled 153 

when  a  trust  is  created  by  will  or  deed 156 

Team,  definition  of 23 

Telegraph  company,  property  of,  apportioned  between  school  districts ....  70 

payment  of  tax  by 86 

enforcement  of  tax  against 86 

Telegraph  lines,  assessment  of 48 

Telephone  company,  property  of,  apportioned  between  school  districts ....  70 

payment  of  tax  by 86 

enforcement  of  tax  against 86 

Tenant,  when  to  pay  tax  and  deduct  it  from  rent 87 

remedy  of,  for  tax  paid 89 

to  pay  road  tax  and  deduct  from  rent 222 

Tenant  in  common,  sale  of  crops,  etc.,  to  pay  tax 85 

Term  of  state  tax  commissioners , 122 

of  years,  rents,  to  whom  taxable 30 

Time,  extension  of,  for  collection  of  tax 93 

within  which  tax  may  be  paid  after  return  by  collector .'....  90 

within  which  to  redeem  lands  sold  for  tax 108 

within  which  to  appeal  by  supervisor  to  tax  commissioners 125 

within  which  counties  must  pay  state  tax 96 

Title,  certificate  of,  completion  of 114 

guarantee  companies  not  exempt,  tax  on  capital 132 

of  act,  "  the  tax  law  " 14 

Toll-bridge  companies,  where  real  estate  of,  taxable 35 

Town  may  change  its  system  of  highway  taxes 225 

assessors,  election,  number,  eligibility 5 

"  Transfer,"  definition    178c 

tax  (see  Taxable  transfers) 147 

Transmission  of  cancelled  taxes  by  comptroller  to  supervisors 100 

Transmission  corporations,  report  of 134 

Transportation  corporations,  additional  franchise  tax  on 133 

report  to  comptroller 137 

Treasurer,  county,  losses  by,  default  of 97 

Trees,  abatement  of  highway  tax  for 223 

Trustee,  assessment  of 59 

collection   of   transfer   tax   by tt  161 

place  of  taxation 30 


INDEX.  3G3 

PAGE 

Trust  companies,  franchise  tax  on 135a 

mortgages  193k 

Trustees  of  village  to  assess 11 

Trustees  of  schools,  to  fill  vacancy 209 

to  transmit  account  of  unpaid  taxes  to  county  treasurer 210 

to  receive  tax  from  county  treasurer 210 

to  prepare  tax-warrant 212 

may  review  warrant 214 

to  correct  error  in  tax-list 21f> 

may  sue  for  unpaid  tax 215 

Turnpike,  bridge,  etc.,  corporations,  where  taxable 26 

U. 

Undertaking  of  collector 8 

neglect  or  refusal  of  supervisor  to  approve 94 

satisfaction    of    95 

on  certiorari  from  decision  of  comptroller 143 

Unequal  assessment,  certiorari  for 178d 

what  claimant  must  show , . .  186 

refund  of  tax 188 

Undivided  tract,  sold  for  tax,  redemption  of  part 108 

Union  free  schools,  taxes 216 

Unknown  owner,  tenant  to  be  assessed 43 

Unoccupied  lands,  despoliation  of 110 

of  state,  possession  of 113 

United  States  banks,  assessment  of 53 

commissioners,  lands  of,  notice  of  sales 121 

loan  commissioners,  sale  of  lands  for  taxes 105 

property  of,  exempt : 15 

securities,  exempt 18 

Unpaid  taxes,  sale  by  collector  for 84 

on  mortgages,  interest  on 193e 

return  of.  by  collector ' 90 

to  be  reassessed 95 

sales  by  comptroller * 104 

nonresident,  return  of 98 

Unredeemed  lands,  notice  of,  by  comptroller Ill 

Unsold  certificates,  where  lani  bought  for  county 105 

V. 

Vacancies 7,  11 

appointment  to  fill 94 

Vacant  lands,  state  s?le,  purchaser's  rights 108 

of  state,  possession  of 113 

wild  and  forest  lands 112 


364  INDEX. 

PAGE 

Valuation,  assessors  may  reduce  or  increase 62 

to  be  transmitted  to  comptroller 82 

Value  of  stock  to  be  appraised,  when  no  dividends 138 

Venue  not  necessary 69 

Verification  of  tax-roll 67 

two  assessors  may  make 68 

before  third  Tuesday  of  August  is  a  nullity 68 

statute  must  be  strictly  followed !  68 

location,  venue,  form,  failure  to  make 69 

Vessels,  when  exemption  of,  registered 17 

Veterans,  exemption  of,  registered 17 

Veterans,  exempt  from  certain  taxes -11 

social  societies 28 

Village  assessors 9 

eligibility,  oath  of  office 10 

extraordinary  expenditures    11 

in  villages,  under  special  charters 12 

the  tax  law  applicable  to 12 

trustees,  when  to  act  as 11 

notice  of,  completing  roll,  review 12 

when  to  make  assessment  11 

Volunteer  firemen,  real  estate  exempt 16 

\Y. 

Warrant,  abstract  of,  to  be  furnished  county  treasurer 82 

for  collection  of  tax  on  debts  due  nonresidents 87 

for  collection  of  taxes 77 

for  collection  of  franchise  tax 144 

if  legal  on  its  face,  collector  protend 7!) 

if  illegal  on  its  face,  collector  not  liable* 93 

must  be  complete  and  valid  on  its  face 79 

return  of,  neglect  to  return,  etc 88 

to  sheriff,  for  tax  against  nonresidents 87 

when  sheriff  may  execute  collector's   .    !>4 

Water  companies,  exemption,  tax  on  capital 135 

franchise  tax 135 

property  of,  liable  to  tax 18 

reports  of 137 

Wild  lands,  despoliation  of 110 

not  exempt 15 

of  state,  possession  of 113 

Will,  tax  on  transfers  by  (see  Taxable  transfers) 147 

Withdrawal  at  state  sales  for  state  lien 106 

Writ  of  certiorari   (see  Procedure) 17Hd 

Wrongful  assessment,  reapportioned  by  county  court 189 


SUPPLEMENT 

TO  THE 

NEW  YORK  TAX   LAW 

CONTAINING  THE 

Statutory  Amendments  and  the  Decisions 


OF  THE 

COURTS    SINCE    ITS   PUBLICATION 

To  OCTOBER  1,  1897. 


BY 
JOHN  N.  DRAKE, 

Counselor  at  Law. 


SUPPLEMENT 

TO  THE 

NEW  YORK  TAX  LAW. 


Page  9.    In  Tillages  incorporated  under  "  The  General  Act." 

The  board  of  trustees  shall  act  as  assessors  of  tbe  village,  or  may 
appoint  of  their  number  a  committee  for  that  purpose,  unless  separate 
assessors  are  appointed  or  elected  as  provided  by  this  section.  If 
twenty-five  electors  qualified  to  vote  upon  a  proposition  shall  present 
a  petition  to  the  board  of  trustees  for  the  election  of  separate  assess- 
ors, it  shall  submit  to  the  next  annual  election  a  proposition  therefor, 
and  if  such  proposition  be  adopted,  shall  appoint  three  persons  to  be 
assessors  of  such  village  for  the  terms  of  one,  two  and  three  years, 
respectively,  and  thereafter  at  each  annual  election,  one  assessor  shall 
ba  elected  for  a  full  term  of  three  years.  In  a  village  of  the  first  or 
second  class,  which  has  now  no  separate  assessors,  the  board  of  trus- 
tees may,  by  resolution,  direct  that  three  assessors  bo  elected  at  the 
next  annual  election,  and  they  shall  be  elected  accordingly  for  the 
terms  of  one,  two,  and  three  years  respectively.  At  each  annual 
election  thereafter  one  assessor  shall  be  elected  for  a  full  term  of 
three  years. 
As  amended  by  The  Village  Law,  L.  1897,  ch.  414,  §  51. 

Page  10.    Eligibility  to  office. 

A  president  or  trustee,  or  a  water,  light,  sewer,  or  cemetery  com- 
missioner, must,  at  the  time  of  his  election  aud  during  his  term,  be 
the  owner  of  property  assessed  upon  the  last  preceding  assessment 
roll  of  the  village  ;  except  that  a  president  or  trustee  elected  at  the 
first  village  election,  must  be  the  owner  of  property  assessed  upon  the 
last  preceding  town  assessment  roll.  Any  resident  elector  is  eligible 
to  any  other  village  oflice. 

A  resident  woman  who  is  a  citizen  of  the  United  States  and  of  the 
3g<i  of  twenty-one  years  is  eligible  to  the  office  of  village  cl^rk.  A 
person  shall  not  hold  two  village  offices  at  the  same  time,  except  the 
offices  of  collector  and  police  constable,  or  "water  and  light  commis- 
sioner. 

Id.  §  42. 

Page  10.    Notice  of  election. 

The  clerk  of  the  village  shall,  within  three  days  after  the  election 
or  appointment  of  a  village  offi  -er,  except  the  first  election  or  appoint- 


4  SUPPLEMENT  TO  THE 

ment  after  the  incorporation  of  the  village,  notify  each  person  elected 
or  appointed  of  his  election  or  appointment  and  of  the  date  thereof, 
and  that  he  is  required  to  file  his  oath  of  office  with  such  clerk,  before 
entering  upon  the  duties  thereof,  and,  if  an  official  undertaking  be 
required  of  him,  by  or  in  pursuance  of  law,  that  he  is  also  required 
to  tils  the  same  with  such  clerk,  and  that  upon  his  failure  so  to  do,  he 
will  be  deemed  to  have  declined  the  office.  If  an  undertaking  is 
required  of  a  village  officer,  by  or  in  pursuance  of  law,  after  entering 
upon  the  duties  of  his  office,  the  clerk  of  the  village  shall  thereupon 
serve  upon  such  officer  personally,  a  written  notice  that  he  is  required  to 
file  such  undertaking  with  the  clerk,  within  ten  days  after  the  service 
of  the  notice,  and  that  upon  his  failure  to  do  so,  his  office  will  become 
vacant. 
Id.,  §  62. 

Page  10.    Oath  of  office.    (Repealed  by  the  Tillage  Law,  but  covered  by 
§  10  of  Public  Officers'  Law.) 

Every  officer  shall  take  and  file  the  oath  of  office  required  by  law 
before  he  shall  be  entitled  to  enter  upon  the  discharge  of  any  of  hi* 
official  duties.  An  oath  of  office  may  be  administered  by  any  officer 
authorized  to  take,  within  the  state  the  acknowledgment'  of  the 
execution  of  a  deed  of  real  property,  or  by  an  officer  in  whose  office 
the  oath  is  required  to  be  filed,  or  may  be  administered  to  any  member 
of  a  body  of  officers,  by  a  presiding  officer  or  clerk,  thereof,  who  shall 
have  taken  an  oath  of  office.  The  oath  of  office  of  a  notary  public  or 
commissioner  of  deeds  shall  be  filed  in  the  office  of  the  clerk  of  the 
county  in  which  he  shall  reside. 

L.  1892,  ch.  681,  §  10,  as  amended,  L.  1893,  ch.  318. 

Page  11.    Vacancies. 

Vacancies  occurring  otherwise  than  by  expiration  of  term  in  a 
village  office,  other  than  that  of  health  officer,  shall  be  filed  by  the 
board  of  trustees,  if  the  office  be  elective,  until  the  end  of  the  current 
official  year,  but  if  the  office  be  appointive,  for  the  balance  of  the 
unexpired  term.  If  a  vacancy  in  an  elective  office  occurs  within  less 
than  ten  days  prior  to  an  annual  election,  and  which  office  is  not  to 
be  filled  at  such  election,  the  appointment  shall  be  for  a  term  which 
will  expire  at  the  end  of  the  next  official  year. 

As  amended,  L.  1897,  ch.  414,  §  (54. 

Page  11.    Compensation. 

The  president  and  trustees,  and  the  fire,  water,  light,  sewer,  and 
cemetery  commissioners,  shall  serve  without  compensation,  but  the 
members  of  the  board  of  trustees  shall  be  entitled  to  the  compensa- 
tion fixed  by  law  for  inspectors  of  election  when  acting  as  such,  and 


NEW  YORK  TAX  LATT.  5 

to  the  same  compensation  as  town  assessors  for  op.ch  r?ay  act  nail  v  and 
necessarily  spent  by  them  in  making  the  village  assessment. 

The  board  of  trustees  may  fix  the  compensation  and  f'  rther  declare 
the  powers  and  duties  of  nil  other  village  ofhYers  or  boards,  and  may 
require  any  offioer  or  board  of  the  village,  tj  furnish  report,*,  esti- 
mates, or  other  information  relating  to  any  matter  within  his  or  its 
jurisdiction. 

Id.  §  85. 

Page  11.    When  to  make  assessment. 

The  assessors  of  a  village  shall,  on  or  before  the  1st  Tuesday  of  June, 
if  a  village  of  the  first  or  second  class,  and  on  or  before  the  1st 
Tueslay  of  May,  if  a  village  of  the  third  or  fourth  class,  prepare  an 
assessment  roll  of  the  persons  and  property  taxable  within  the  village 
in  the  same  manner  and  form  as  is  required  by  law  for  the'preparation 
of  a  town  assessment  roll.  They  shall  also  enter  on  such  roll  the 
names  of  all  persons  liable  to  a  poll  tax.  The  assessors  of  a  village  of 
the  third  or  fourth  class,  included  wholly  within  a  town,  may,  and 
upon  the  adoption  of  a  proposition  therefor  at  an  annual  election, 
shall  adopt  the  assessment  roll  of  the  town  of  the  last  preceding}  ear 
as  the  basis  of  their  assessment,  so  far  as  practicable.  If  such  town 
roll  be  adopted  the  assessors  shall  copy  therefrom  a  description  of  all 
real  property  of  the  village  and  the  value  thereof  as  the  same  appears 
thereon;  also  all  personal  property  and  the  value  thereof  assessed  on 
such  town  roll  to  residents  of  the  village,  or  to  corporations  taxable 
therefor  therein,  together  with  the  names  of  the  persons  or  corpora- 
tions, respectively,  to  which  such  real  or  personal  property  is  or  should 
be  assessed.  Where  the  town  assessment  roll  is  adopted  and  the 
valuation  of  any  taxable  property  cannot  be  ascertained  therefrom,  or 
where  the  value  of  such  property  shall  have  increased  or  diminished 
since  the  last  assessment  roll  of  the  town  was  completed,  or  an  error, 
mistake,  or  omission  on  the  part  of  the  town  assessors  shall  have  be*  n 
made  in  the  description  or  valuation  of  taxable  property,  the  assessors 
shall  ascertain  the  true  value  of  the  property  to  be  taxed  from  the 
best  evidence  available. 
Id.  §  104. 

Page  12.    Assessment  for  extraordinary  expenditures. 

If  the  board  of  trustees  is  authorized  by  a  special  election  to  levy 
u  >pecial  tax,  the  clerk  shall  forthwith  prepare  a  copy  of  the  nrrsual 
assessment  roll,  and  the  same  shall  be  revised  and  corrected  by  the 
board  of  trustees  as  shall  be  just,  for  the  purpose  of  the  asses>ment 
of  such  tax  upon  the  taxable  property  and  persons  of  the  village,  and 
as  so  corrected  and  revised  shall  be  filed  with  the  clerk  on  or  before 
the  2d  Tuesday  after  buch  special  eltction.  Thereupon  the  like  pro- 


6  SUPPLEMENT  TO  THE 

ceedings  shall  be  taken,  as  nearly  as  may  be,  for  completing  pucb> 
assessment  roll,  hearing  and  determining  complaints  in  relation  theret  <  >, 
which  must  be  on  a  notice  of  not  less  than  five  nor  more  than  ten  dayp,. 
filing  the  roll  when  completed,  giving  notice  thereof,  and  levying  the 
special  tax  so  authorized,  as  in  the  case  of  the  annual  assessment  roll 
and  the  levy  of  the  annual  tax. 
Id.  §  111. 

Lien  of  tax. — An  annual  or  special  tax  is  a  lien  prior  and  superior 
to  every  other  lien  or  claim,  except  the  lien  of  an  existing  tax  or  local 
assessment,  on  real  property  upon  which  it  is  levied  from  the  date  of 
the  delivery  to  the  collector  of  the  warrant  for  the  collection  thereof, 
until  paid  or  otherwise  satisfied  or  discharged. 

Id. §  112. 

Lien  of  assessment  for  local  improvement. — An  assessment  for  pav- 
ing, sewers,  fire  protection,  constructing  or  repairing  sidewalks, 
sprinkling  streets,  trimming  trees,  or  keeping  sidewalks  or  streets 
cleared  of  weeds,  ice,  snow,  or  other  accumulations,  is  a  lien  prior  and 
superior  to  every  other  lien  or  claim,  except  the  lien  of  an  existing  tax  or 
local  assessment,  upon  the  real  property  improved  or  benefited,  from 
the  date  of  the  final  determination  of  the  amount  thereof,  until  it  is 
paid  or  otherwise  satisfied  or  discharged.  No  real  property  is  exempt 
from  assessment  for  a  purpose  specified  in  this  section. 

Id.  §  118. 
Page  12.    Notice  of  completing  roll.— Review  thereof. 

The  assessors  shall,  in  a  village  of  the  first  or  second  class,  at  least 
one  week  before  the  1st  Tuesday  in  June  in  each  year,  and  in  a  village 
of  the  third  or  fourth  class,  at  least  ony  week  before  the  1st  Tuesday 
in  May  in  each  year,  cause  a  notice  to  be  published  in  each  newspaper 
published  in  the  village,  and  posted  in  at  least  five  conspicuous  public 
places  in  the  village,  that  on  such  1st  Tuesday  in  May  or  June,  as  the 
case  may  be,  at  a  specified  place  and  during  four  consecutive  hours  to 
be  named,  they  will  meet  for  the  purpose  of  completing  the  assess- 
ment roll,  and  of  hearing  and  determining  complaints  in  relation 
thereto,  and  they  may  adjourn  such  meeting  from  day  to  day,  not 
later  than  Saturday  then  next  succeeding.  Village  assessors  possess 
all  the  powers  and  are  subject  to  all  the  duties  of  town  assessors  in 
hearing  and  determining  complaints  as  to  assessments.  If  the  village 
is  one  in  which  the  assessment  roll  is  required  to  be  prepared  by  copy- 
ing from  the  assessment  roll  of  the  town,  the  assessors  at  such  meeting 
shall  not  hear  any  complaint  as  to  a  valuation  which  has  not  been 
changed,  except  upon  proof  of  a  change  in  the  property  or  in  the 
ownership  or  valuation  since  the  town  assessment  was  completed. 

Id.  §  105 


NEW  YOKK  TAX  LAW.  7 

Completion  and  verification  of  assessment  roll. — When  the  assessors, 
or  a  majority  of  them,  shall  have  completed  the  village  asses-meet 
roll,  they  shall  severally  make,  subscribe,  and  attach  to  such  roll,  an 
oath,  in  substantially  the  same  form  as  is  required  of  town  assessors 
by  the  tax  law,  if  such  roll  was  originally  prepared  by  them;  or,  if 
such  roll  was  prepared  by  copying  from  the  assessment  roll  of  the 
town,  an  oath  to  the  effect  that  such  roll  contains,  to  the  best  of  their 
knowledge  and  belief,  a  true  statement  of  the  property,  persons,  and 
corporations  liable  to  assessment  and  taxation  within  the  village,  as 
the  same  appears  upon  the  assessment  roll  of  the  town  in  which  the 
village  is  situated,  and,  if  in  making  such  assessment  the  valuation  of 
any  property  ha^  been  changed,  or  any  new  or  additional  assessment 
has  been  made,  that  in  changing  such  valuation  or  in  making  such 
new  or  additional  assessment,  they  have  estimated  the  value  of  the 
real  estate  at  the  sums  which  a  majority  of  the  assessors  have  decided 
to  be  the  full  value  thereof,  and  that  the  personal  property  so  assessed 
is  assessed  at  the  full  value  thereof,  according  to  their  best  knowledge 
and  belief.  The  roll  as  so  completed  and  verified  shall  be  filed  with 
the  village  clerk,  on  or  before  the  2d  Tuesday  in  June  in  villages  of 
the  first  or  second  class,  and  on  or  before  the  2d  Tuesday  in  May  in 
villages  of  the  third  or  fourth  class. 

Id.  §  106. 

Failure  to  hold  meeting. — If  the  meeting  for  completing  the  village 
assessment  roll  and  hearing  complaints  in  relation  thereto  is  not  held 
on  the  1st  Tuesday  in  May,  or  June,  as  the  case  may  be,  each  of  the 
assessors  shall  forfeit  to  the  village  $10,  and  they  shall,  by  resolution, 
fix  another  time  therefor,  and  give  notice  thereof  at  least  ten  days 
prior  thereto  by  publication  thereof  in  the  same  manner  as  for  the  first 
meeting,  and  by  posting  copies  thereof  in  at  least  five  conspicuous 
places  in  the  village.  The  assessors  shall  meet  accordingly  at  the  time 
and  place  appointed,  shall  hear  complaints,  complete  the  assessment 
roll,  and  file  the  same  on  or  before  the  feurth  day  after  such  meeting, 
in  the  same  manner  as  near  as  may  be  as  if  their  annual  meeting  had 
been  held  as  required  by  law.  If  the  completed  assessment  roll  shall 
not  be  so  filed  on  or  before  the  fourth  day  after  the  meeting  for  com- 
pleting the  same  and  hearing  complaints  in  relation  thereto,  in  either 
case,  the  assessment  shall  not  on  that  account  be  invalid,  but  such  roll 
shall  be  filed  in  like  manner  as  soon  as  may  be  thereafter,  and  each 
assessor  shall  forfeit  to  the  village  $5  for  each  day  of  such  neglect. 

Id.  §  107. 

Notice  of  completion  of  annual  assessment  roll. — Upon  completing 
and  filing  the  annual  assessment  roll,  and  on  or  before  the  2d  Tuesday 
of  June  in  villages  of  th^  first  or  second  class,  and  on  or  before  the 


8  SUPPLEMENT  TO  THE 

2d  Tuesday  in  May  in  villages  of  the  third  or  fourth  class,  the 
assessors  shall  cause  notice  thereof  to  be  published  at  least  once  in 
the  official  paper,  if  any,  and  copies  of  such  notice  posted  in  not  less 
than  five  public  places  in  the  village,  specifying  the  date  of  filing,  and 
that  the  same  will  remain  on  file  with  the  clerk,  subject  to  public 
inspection,  for  fifteen  days  after  the  date  of  such  notice. 
Id.  §  108. 

Certiorari  to  review  assessment.  —  An  application  for  a  writ  of 
oertiorari  to  review  the  assessment  roll  may  be  made  within  such 
fifteen  days  in  the  manner  provided  by  the  tax  law. 

Id.  §  109. 

Annual  tax  levy. — Upon  the  expiration  of  such  fifteen  days,  the 
board  of  trustees  shall  levy  the  tax  for  the  current  fiscal  year,  which 
must  include  the  following  items: 

1.  Such  sums  as  shall  have  been  authorized  by  the  last  preceding 
annual  election,  or  by  a  special  election  for  which  a  special  tax  warrant 
has  not  been  issued. 

2.  The  total  amount  of  the  indebtedness  of  the  village  lawfully 
contracted,  which  will  become  due  and  payable  during  the  current 
fiscal  year. 

3.  Such  sum  as  the  board  deems  necessary  in  addition  to  the  poll 
tax  to  meet  the  expenditures   from  the  street  fund  for  the  current 
fiscal  year,  not  exceeding  one-half  of  1  per  cent  of  the  total  valuation 
of  the  property  assessed  upon  the  annual  assessment  roll  of  the  last 
preceding  year. 

4.  Such  additional  sums  as  shall  be  deemed  necessary  to  meet  all 
other  expenditures  of  the  village  for  the  current  fiscal  year  not  exceed- 
ing one-half  of  1  per  cent  of  such  total  valuation. 

5.  The  poll  tax. 

If  by  reason  of  an  actual  or  alleged  error  or  defect  in  the  assess- 
ment roll  of  the  last  preceding  fiscal  year,  any  taxes  authorized  and 
intended  to  be  levied  thereby,  are  not  paid,  or  if  a  special  tax  warrant 
has  been  returned  and  taxes  levied  therein  remain  unpaid,  the  amount 
thereof  may  be  levied  upan  the  same  property  or  to  the  same  person 
upon  the  annual  assessment  roll  of  the  current  year.  The  tax  roll 
shall  be  made  in  duplicate,  and  upon  its  completion,  the  clerk  shall 
endorse  upon  each  duplicate  the  date  thereof.  The  completed  assess- 
ment roll  shall  be  presumptive  evidence  of  the  facts  therein  stated. 

Id.  §  110. 

Special  assessment  and  levy. — If  the  board  of  trustees  is  authorized 
by  a  special  election  to  levy  a  special  tax,  the  clerk  shall  forthwith 
prepare  a  copy  of  the  annual  assessment  roll,  and  the  same  shall  be 


NEW  YORK  TAX  LAW.  9 

revised  and  combed  by  the  board  of  trustees,  as  shall  be  just  for 
the  purposes  of  the  assessment  of  such  tax  upon  the  taxab'e  property 
and  persons  of  the  village,  and  as  so  corrected  and  revised  shall  be 
filed  with  the  clerk  on  or  befo.ethu  second  Tuesday  after  such  special 
election.  Thereupon  the  like  proceedings  shall  be  taken,  as  nearly  as 
may  be,  for  comple'.  ing  such  assessment  ro1!,  hearing  and  determining 
complaints  in  relation  thereto,  which  must  be  on  a  notice  of  not  less 
than  five  nor  m  re  than  ten  days,  filing  the  roll  when  completed, 
giving  notice  ther  of,  aad  levying  the  special  tax  so  authorized,  as  in 
in  the  case  of  the  annual  assessment  roll  and  the  levy  of  the  annual  tax. 
Id.  §  111. 

Warrant  to  collector. — Upon  the  completion  of  a  tax  levy  the  clerk 
shall  deliver  to  the  collector  one  of  the  duplicate  rolls,  with  a  warrant 
thereto  annexed  signed  by  the  president  and  attested  by  the  clerk, 
under  the  corporate  seal  of  the  village,  containing  a  summary  state- 
ment of  the  porposes  for  which  the  taxes  are  1<  vied,  the  au>ount 
thereof  for  each  purpose,  and  the  total  amount  for  all  purposes,  and 
commanding  the  collector  to  collect  the  taxes  thei  ein  levied  with  his 
fees,  and  to  return  said  warrant  and  roll  to  the  clerk  within  sixty 
days  after  the  date  of  the  warrant,  unless  the  time  shall  be  extended. 
T*ie  collector  shall  give  a  receipt  to  the  clerk  for  the  warrant  and 
assessment  roll  delivered  to  him.  The  board  of  trustees  may  extend 
the  time  for  the  return  of  the  warrant  thirty  days  beyond  the  first 
sixty,  and  such  extension  shall  not  affect  the  validity  of  the  bond 
given  by  the  collector  and  his  sureties. 

Id.  §  114. 

Collection  of  taxes  by  collector. — Upon  receiving  the  assessment 
roll  and  warrant  the  collector  shall  cause  a  notice  to  be  published  at 
least  once  in  the  official  paper,  if  any,  and  al»o  in  each  other  news 
piper  published  in  the  village,  and  posted  conspicuously  in  five  public 
places  in  the  village,  stating  that  on  six  days  specified  therein,  not  1«  ss 
than  nine  nor  more  than  twenty  days  after  the  publication  and  posting 
thereof,  he  will  attend  at  a  convenient  place  in  the  village,  specifics 
in  the  notice,  for  the  purpose  of  receiving  taxes.  At  least  seven  days 
before  the  first  date  fixed  in  such  notice,  the  collector  sha  1  serve  a 
copy  thereof  upon  each  corporation  named  in  or  subject  to  taxation 
upon  the  assessment  roll,  and  whose  principal  office  is  not  in  the 
village,  by  delivering  such  copy  to  a  person  designated  by  the  cor- 
p  ration  for  that  purpose  by  a  written  designation  filed  with  the 
village  clerk,  or  to  any  person  in  the  village  acting  as  the  agent  or 
representative  in  any  capacity  of  such  corporation.  If  there  is  no 
such  designated  person  or  agent  in  the  village,  service  of  such  notice 
upon  the  corporation  shall  not  be  required.  Any  person  or  corpora- 
2 


10  SUPPLEMENT  TO  THE 

tion  paying  taxes  within  twenty  days  from  the  date  of  the  notice, 
shall  be  charged  with  1  per  cent  thereon,  and  thereafter  with  5  per 
cent,  for  the  fees  of  the  collector.  If  a  notice  is  not  served  upon  a 
corporation  as  herein  required,  the  collector  shall  only  be  entitled  to 
1  per  cent  as  his  fees  upon  the  taxes  assessed  against  it.  After  the 
expiration  of  such  twenty  days  the  collector  shall  proceed  to  collect 
the  taxes  remaining  unpaid,  and  for  that  purpose  he  possesses  all  the 
powers  of  a  town  collector.  The  laws  relating  to  town  collectors 
shall  also,  so  far  as  consistent  with  this  chapter,  apply  to  the  collec- 
tion of  village  taxes. 
Id.  §  115. 

Return  of  collector;  payment  of  taxes  to  treasurer. — The  collector 
shall  pay  all  taxes  received  by  him,  as  soon  as  practicable  after  receipt 
thereof,  to  the  treasurer,  and  upon  the  expiration  of  the  time  fixed  there- 
for, shall  deliver  the  roll  and  warrant  to  the  clerk  and  make  and  file  with 
him  a  return,  in  accordance  with  the  directions  of  the  warrant,  showing 
the  total  amount  of  tax  paid  and  each  tax  unpaid,  with  the  receipt  of  the 
village  treasurer  for  all  taxes  paid  to  him.  The  clerk  shall  thereupon 
deliver  to  the  treasurer  a  statement  showing  the  unpaid  taxes  returned 
by  the  collector.  All  taxes  so  returned  unpaid  shall  be  increased  5 
per  cent,  and,  if  remaining  unpaid  for  thirty  days  after  such  return, 
shall  bear  interest  at  the  rate  of  10  per  cent  per  annum,  from  the  time 
of  their  return  as  unpaid  by  the  collector  to  the  time  of  their  subse- 
quent payment;  and  such  tax  and  increase  may  be  paid  to  the  treas- 
urer at  any  time  after  such  return  and  before  a  sale  for  such  unpaid 
tax  of  any  real  property  upon  which  the  same  may  be  assessed;  but  if 
paid  after  a  notice  of  sale  has  been  given  as  provided  in  this  article, 
the  expense  of  such  notice  shall  be  added  to  the  amount  of  the  tax. 
The  provisions  of  this  section,  so  far  as  practicable,  apply  to  a  village 
in  which  the  taxes  are  collected  by  the  treasurer. 

Id.  §  116. 

Collection  of  taxes  by  treasurer. — In  a  village  which  has  no  collector, 
the  tax  roll  and  warrant  shall  be  delivered  to  the  treasurer  of  the 
village,  and  the  provisions  of  this  article  relating  to  the  delivery  of 
a  tax  roll  and  warrant,  the  extension  of  the  time  for  the  collection  of 
taxes,  and  the  return  of  such  tax  roll  and  warrant,  apply  to  the  roll 
and  warrant  so  delivered  to  a  treasurer,  so  far  as  practicable.  Upon 
the  delivery  of  the  roll  and  warrant  to  the  treasurer,  he  shall  publish 
in  each  newspaper  actually  printed  in  the  village,  once  in  each  week 
for  four  consecutive  weeks,  and  post  in  five  public  places  in  the  village, 
a  notice  that  such  tax  roll  and  warrant  have  been  left  with  him  for 
the  collection  of  the  taxes  therein  levied,  and  designating  one  or  more 
convenient  places  in  the  village  where  he  will  receive  taxes  for  thirty 


NEW  YORK  TAX  LAW.  11 

days  after  the  first  publication  and  posting  of  said  notice,  from  9 
o'clock  in  the  morning  until  4  o'clock  in  the  afternoon,  and  that  for 
said  thirty  days  taxes  may  be  paid  to  him  without  additional  charge; 
and  that  all  such  taxes  remaining  unpaid  after  the  expiration  of  said 
thirty  days  will  thereafter  bear  interest  at  the  rate  of  12  per  cent  per 
annum,  until  the  return  of  the  tax  roll  and  warrant.  The  treasurer 
shall  attend  at  the  time  and  place  specified  in  said  notice,  and  may 
receive  such  taxes.  After  the  expiration  of  said  thirty  days  the 
treasurer  shall  proceed  to  collect  the  taxes  remaining  unpaid,  with 
inter jst  as  herein  provided,  but  without  any  other  fee  or  charge,  and 
for  that  purpose  be  possessed  of  all  the  powers  of  a  town  collector. 
Id.  §  117. 

Return  and  assessment  roll  as  evidence. — The  return  of  unpaid 
taxes  by  the  collector,  or  treasurer,  or  a  copy  thereof  certified  by  the 
clerk  under  the  corporate  seal,  shall  be  presumptive  evidence  of  the 
facts  stated  therein.  An  assessment  roll  filed  with  the  clerk,  or  a  copy 
of  the  same,  or  any  part  thereof,  certified  by  him  under  the  corporate 
seal,  shall  be  presumptive  evidence  of  tbe  contents  thereof,  of  the 
regularity  of  the  assessment,  and  of  the  right  to  levy  such  tax. 

Id.  §  118. 

Page  15,  §  4,  subdiv.  5. 

5.  All  property  exempt  by  law  from  execution,  other  than  an  exempt 
homestead.  But  real  property  purchased  with  the  proceeds  of  a 
pension  granted  by  the  United  States  for  military  or  naval  services, 
and  owned  and  occupied  by  the  pensioner,  or  by  his  wife  or  widow,  is 
subject  to  taxation  as  herein  provided.  Such  property  shall  be 
assessed  in  the  same  manner  as  other  real  property  in  the  tax  districts. 
At  the  meeting  of  the  assessors  to  hear  the  complaints  concerning 
assessments,  a  verified  application  for  the  exemption  of  such  real 
property  from  taxation  may  be  presented  to  them  by  or  on  behalf  of 
the  owner  thereof,  which  application  must  show  the  facts  on  which 
the  exemption  is  claimed,  including  the  amount  of  pension  money  used 
in  or  toward  the  purchase  of  such  property.  If  the  assessors  are  sat- 
isfied that  the  applicant  is  entitled  to  the  exemption,  and  that  the 
amount  of  pension  money  used  in  the  purchase  of  such  property 
equals  or  exceeds  the  assessed  valuation  thereof,  they  shall  enter  the 
word  "  exempt"  upon  the  assessment  ro-1  opposite  the  description  of 
such  property.  If  the  amount  of  such  pension  money  used  in  the 
purchase  of  the  property  is  less  than  the  assessed  valuation,  they 
shall  enter  upon  the  assessment  roll  the  words  "  exempt  to  the  extent 

of dollars"  (naming  the  amount)    and   thereupon  such  real 

property,  to  the  extent  of  the  exemption  entered  by  the  assessors 
shall  be  exempt  from  state,  county  and  general  municipal  taxation, 


12  SUPPLEMENT  TO  THE 

but  shall  be  taxable  for  local  school  purposes,  and  for  the  construct!'. n 
arid  maintenance  of  streets  and  highways.  If  no  application  lor  ex- 
emption be  granted,  the  property  shall  be  subject  to  taxation  for  all 
purposes.  The  entries  above  required  shall  be  made  and  continued 
in  each  assessment  of  the  property  so  long  as  it  is  exempt  fr<  m 
'axation  for  any  purpose.  The  provisions  herein,  relating  to  the 
assessment  and  exemption  of  property  purchased  with  a  pension 
apply  and  shall  be  enforced  in  each  municipal  corporation  authorized 
to  levy  taxes. 
As  amended,  Laws  1867,  ch.  347. 

Page  15,  §  4,  subdiv.  6. 

Bonds  of  this  state  to  be  hereafter  issued  by  the  comptroller  to 
carry  out  the  provisions  of  chapter  seventy-nine  of  the  laws  of  eigh- 
teen hundred  and  ninety-five,  and  bonds  of  a  municipal  corporation 
heretofore  issued  for  the  purpose  of  paying  up  or  retiring  the  bonded 
indebtedness  <'f  such  corporation. 

Laws  1897,  ch.  80. 

Page  15.  §  4,  subdiy.  7. 

The  real  property  of  a  corporation  or  association  organized  exclu- 
sively for  the  moral  or  mental  improvement  of  men  or  women,  or  for 
r  ligious,  bible,  tract,  charitable,  benevolent,  missionary,  hospital, 
infirmary,  educational,  scientific,  literary,  library,  patriotic,  historical 
or  cemetery  purposes,  or  for  the  enforcement  of  laws  relating  to 
children  or  animals,  or  for  two  or  more  such  purposes,  and  used  <x 
clusively  for  carrying  out  thereupon  one  or  rnoro  of  such  purpoees; 
and  the  personal  property  of  any  such  corporation  shall  be  exempt 
from  taxation.  But  no  such  corporation  or  association  shall  be  en- 
titled to  any  such  exemption  if  any  officer,  member  or  employe  thereof 
shall  receive  or  may  be  lawfully  entitled  to  receive  any  pecuniary 
profit  from  the  operations  thereof  except  reasonable  compensation 
for  services  in  effecting  one  or  more  of  such  purposes,  or  as  proper 
beneficiaries  of  its  strictly  charitable  purposes;  or  if  the  organization 
thereof,  for  any  such  avowed  purposes  be  a  guise  or  pretense  for 
directly  or  indirectly  making  any  other  pecuniary  profit  for  such  cor- 
poration or  association,  or  for  any  of  its  members  or  employes,  or  if 
ir,  be  not  in  good  faith  organized  or  conducted  exclusively  for  one  or 
more  of  such  purposes.  The  real  property  of  any  such  corporation  or 
association  entitled  to  such  exemption  held  by  it  exclusively  for  one 
or  more  of  suc.h  purposes  and  from  which  no  rents,  profits  or  income 
are  derived,  shall  be  so  exempt,  though  not  in  actual  use  therefor  by 
reason  of  the  absence  of  suitable  buildings  or  improvements  thereon, 
if  the  construction  of  such  buildings  or  improvements  is  in  progress, 


NEW  YORK  TAX  LAW.  13 

or  is  in  good  f  aith  contemplated  by  such  corporation  or  association. 
The  real  property  of  any  such  corporation  not  so  used  exclusively  for 
carrying  out  thereupon  one  or  more  of  such  purposes,  but  leased  or 
otherwise  used  for  other  purposes^shall  not  be  exempt,  but  if  a  porti  »n 
only  of  any  lot  or  building  of  any  such  corporation  or  association  is 
used  exclusively  for  carrying  out  thereupon  one  or  more  such  purposes 
of  any  such  corporation  or  association,  then  such  lot  or  building  shall 
be  so  exempt  only  to  the  extent  of  the  value  of  the  portion  so  used, 
and  the  remaining  or  other  portion  to  the  extent  of  the  value  of  such 
remaining  or  other  portion  shall  be  subject  to  taxation;  provided, 
however,  that  a  lot  or  building  owned,  and  actually  used  for  hospital 
purposes,  by  a  free  public  hospital,  depending  for  maintenance  and 
support  upon  voluntary  charity  shall  not  be  taxed  as  to  a  portion 
thereof  leased  or  otherwise  used  for  the  purposes  of  income,  when 
such  income  is  necessary  for,  and  is  actually  applied  to,  the  main- 
tenance and  support  of  such  hospital.  Property  held  by  any  officer 
of  a  religious  denomination  shall  be  entitled  to  the  same  exemptions, 
subject  to  the  same  conditions  and  exceptions,  as  property  held  by  a 
religious  corporation. 
As  amended,  Laws  1897,  ch.  371. 

Page  23.    Military  pay,  etc. 

The  pay  and  bounty  of  a  non-commissioned  officer,  musician  or 
private  in  the  military  or  naval  service  of  the  United  States  or  the 
state  of  New  York;  a  land  warrant,  pension  or  other  reward  hereto- 
fore or  hereafter  granted  by  the  United  States,  or  by  a  state,  for 
military  or  naval  services;  a  sword,  horse,  medal,  emblem  or  devise 
of  any  kind  presented  as  a  testimonial  for  services  rendered  in  the 
military  or  naval  service  of  the  United  States  or  a  state;  and  the 
uniform,  arms  and  equipments  which  were  used  by  a  person  in  that 
service,  are  also  exempt  from  levy  and  sale,  by  virtue  of  an  execution, 
and  from  seizure  for  non-payment  of  taxes,  or  in  any  other  legal  pro- 
ceeding; except  that  the  real  property  purchased  with  the  proceeds  of 
a  pension  granted  by  the  United  States  for  military  or  naval  services, 
and  owned  by  the  pensioner,  or  by  his  wife  or  widow,  is  subject  to 
seizure  and  sale  for  the  collection  of  taxes  or  assessments  lawfully 
levied  thereon. 

As  amended,  Laws  1897,  ch.  348. 

Page  29.    Taxation  of  land  sold  or  leased  by  the  state. 

All  lands  which  have  been  sold  by  the  state,  although  not  conveyed, 
shall  be  assessed  in  the  same  manner  as  if  such  purchaser  were  the 
actual  owner.  Where  land  is  leased  by  the  state  such  leasehold 
interest,  except  in  cases  where  by  the  terms  of  the  lease  the  state 


14  SUPPLEMENT  TO  THE 

is  to  pay  the  taxes  imposed  upon  the  property  leaaed,  phall  be  as- 
se-ped  to  the  lessee  or  occupant  in  the  tax  district  where  the  land  is 
(situated. 

As  amende  d,  Laws  1897,  ch.  443. 

Page  98,  §  94.    (This  section  added  as  §  94,  section  94  becomes  95.) 

Receipt  for  taxes. — The  collector  shall  deliver  a  receipt  to  each 
person  paying  a  tax,  specifying  the  date  of  such  payment,  the  name 
of  such  person,  the  description  cf  the  property  as  shown  by  the  assess- 
ment roll,  the  name  of  the  person  to  whom  the  same  is  issued,  the 
amount  of  such  tax,  and  the  date  of  the  delivery  to  him  of  the  asse-s- 
ment  roll  on  account  of  which  euch  tax  was  paid.  For  the  purpose  of 
giving  such  receipt,  each  collector  shall  have  a  book  of  blank  receipts, 
so  arranged  that  when  a  receipt  is  torn  therefrom  a  corresponding 
stub  will  remain.  The  state  board  of  tax  commissioners  shall  pro- 
scribe the  form  of  such  receipts,  stubs  and  books  and  thryslinll  be 
furnished  to  the  collector  by  the  board  of  supervisors,  at  ihe  expense 
of  the  county.  At  the  time  of  giving  such  a  receipt,  the  collector 
shall  make  the  same  entries  on  the  corresponding  stub  as  are  required 
to  be  made  on  the  receipt.  Such  book  shall  be  subject  to  public  in- 
spection and  shall  be  filed  by  the  collector  with  his  return,  together 
with  the  assessment  roll  in  the  office  of  the  county  treasurer. 
As  amended,  Laws  1897,  ch.  489. 

Page  105.    Purchases  by  the  comptroller  for  state  or  county. 

The  comptroller  shall  bid  in  for  the  state  all  lands  of  the 
state,  and  also  all  lands  which  may  have  been  bid  in  by  or  for 
the  state  at  any  tax  sale  which  has  not  been  canceled,  or  from 
which  said  lands  have  not  been  duly  redeemed,  liable  to  be 
sold  at  any  tax  sale  held  by  him,  or  lands  that  are  then  mort- 
gaged to  the  commissioners  for  loaning  certain  moneys  of  the 
United  States,  and  for  each  county,  all  lands  belonging  to  such 
county  liable  to  be  sold  at  such  sale,  and  also  all  lands  which  may 
have  been  bid  in  by  or  for  such  county  at  any  tax  sale  which  has  not 
been  canceled  or  from  which  said  lands  have  not  been  duly  redeemed; 
ard  to  reject  any  and  all  bids  made  for  any  of  such  lands.  The  comp- 
troller shall  make  certificates  of  sales  for  all  lands  so  bid  in  by  him, 
describing  the  lands  purchased  and  specifying  the  time  when  a  deed 
therefor  can  be  obtained.  Such  purchases  shall  be  subject  to  the 
same  right  of  redemption  as  purchases  by  individuals;  and  if  the  land 
so  sold  shall  not  be  redeemed,  the  comptroller's  deed  therefor  shall 
have  the  same  effect  and  become  absolute  in  the  same  time,  and  on  the 
performance  of  the  like  conditions,  as  in  the  case  of  sales  and  con- 
veyances to  individuals.  The  comptroller  shall  charge  to  each  county, 
on  the  books  of  his  office,  the  amount  for  which  it  may  be  liable,  by 


NEW  YORK  TAX  LAW.  15 

reason  of  any  purchase  made  in  accordance  with  this  section,  and  such 
amount  shall  become  due  on  the  last  day  of  each  tax  sale,  and  shall 
be  payable  in  the  same  manner  as  the  state  tax  is  required  by  law  to 
be  paid.  The  comptroller  shall,  as  soon  as  practicable,  after  each  tax 
sale,  transmit  the  certificates  of  sale  for  such  lands  to  the  treasurer  of 
each  of  such  counties,  on  receipt  of  which  the  c  ounty  treasurer  shall 
enter  the  same,  in  their  proper  order,  in  a  book  to  be  kept  by  him  for 
such  purpose,  and  unless  otherwise  directed  by  the  board  of  supervis- 
ors of  his  county,  shall  have  full  power  and  authority,  until  the  ex- 
piration of  one  year  from  the  last  day  of  such  sale,  to  sell  and  assign 
any  of  such  certificates  for  any  land  not  at  the  time  owned  by  his 
county,  on  payment  therefor,  into  the  county  treasury,  of  the  amount 
for  which  the  land  described  therein  was  sold  at  such  tax  sale,  with 
interest  thereon,  from  the  date  of  such  tax  sale  to  the  date  of  such 
sale  and  assignmemt  by  him.  All  such  sales  and  assignments  shall  be 
duly  and  fully  entered  by  such  county  treasurer  in  such  book,  which 
book  shall  be  a  part  of  the  records  of  the  county.  If  any  such  tax 
sale  certificate  shall  not  have  been  sold  or  assigned  by  the  respective 
county  treasurers  on  or  before  the  expiration  of  one  year  from  the 
last  day  of  such  sale,  each  of  such  county  treasurers  shall  then  trans- 
mit such  unsold  certificate  or  certificates  to  the  comptroller,  who  shall 
issue  to  the  board  of  supervisors  of  each  county,  respectively,  a  deed 
or  deeds  for  all  of  the  lands  described  thereon  then  remaining  unre- 
deemed, or  the  sale  for  which  has  not  been  canceled.  The  title  thus 
acquired  by  the  boards  of  supervisors  shall  be  held  by  them  in  trust 
for  their  respective  counties,  and  may  be  disposed  of  by  them  at  such 
times  and  on  such  terms  as  shall  be  determined  by  a  majority  of  such 
board  at  any  regular  or  special  meeting  thereof. 
As  amended,  Laws  1897,  ch.  233. 

Page  116.    Lien  of  mortgage  not  affected  by  tax  sale. 

The  lien  of  a  mortgage,  duly  recorded  or  registered  at  the  time  of 
the  sale  of  any  lands  for  non-payment  of  any  tax  or  assessment 
thereon,  shall  not  be  destroyed,  or  in  any  manner  affected,  except  as 
provided  in  this  section.  The  purchaser  at  any  such  sale  shall  give  to 
the  mortgagee  a  written  notice  of  such  sale  within  one  year  from  the 
expiration  of  the  time  to  redeem,  and  in  case  of  tax  sales  heretofore 
held,  where  the  time  of  redemption  by  mortgagees  has  not  expired^ 
within  three  years  from  the  passage  of  this  act,  requiring  him  to  pay 
the  amount  of  purchase-money,  with  interest  at  the  rate  allowed  by 
law  in  case  of  redemption  by  occupants,  within  six  months  after  giving 
the  notice.  Such  notice  may  be  given  either  personally  or  in  the 
manner  required  by  law  in  respect  to  notices  of  non-acceptance  or 
non-payment  of  notes  or  bills  of  exchange,  and  a  notarial  certificate 


16  SUPPLEMENT  TO  THE 

thereof  shall  be  presumptive  evidence  of  the  fact  that  may  be  recorded 
in  the  county  in  which  the  mortgage  was   recorded,  in  the   same 
manner  and  with  the  same  effect  as  a  deed  or  other  evidence  of  title 
of  real  property. 
As  amended,  Laws  1897,  cli.  373. 

Page  117.    Redemption  by  mortgagee  before  notice. 

The  holder  of  any  mortgage  which  is  duly  recorded  at  the 
time  of  tho  sale,  may,  at  any  time  after  the  sale  of  all  or 
any  part  of  the  mortgaged  premises  for  unpaid  taxes,  and 
before  the  expiration  of  six  months  from  the  giving  of  the  notice 
required  by  this  article  to  be  given  to  a  mortgagee,  redeem  the 
premises  so  sold,  or  any  part  thereof  from  such  sale.  The  redemption 
shall  be  made  by  filing  with  the  comptroller  a  written  description  of 
his  mortgage,  and  by  paying  to  the  state  treasurer,  upon  the  certficate 
of  the  comptroller,  for  the  use  of  the  purchaser,  his  htirs  or  assigns, 
the  sum  mentioned  in  his  certificate,  with  interest  at  the  rate  allowed 
by  law  in  case  of  redemption  by  occupants  from  the  date  of  such  cer- 
tificate. The  holder  of  such  mortgage  shall  have  a  lien  xnon  the 
premises  redeemed  for  the  amount  so  paid  with  interest  from  the 
time  of  payment,  in  like  manner  as  if  it  had  been  included  in  the 
mortgage.  Provided,  however,  that  the  notice  required  to  be  given 
under  this  and  the  last  preceding  section  shall  be  directed  only  to  such 
persons  as  shall  within  two  years  from  the  time  of  such  sale,  and  in 
case  of  all  sales  heretofore  held  where  the  time  allowed  by  law  for 
redemption  by  mortgagees  has  not  expired,  within  two  years  from  the 
passage  of  this  act,  file  in  the  office  of  the  comptroller  a  notice,  stating 
the  names  of  the  mortgagor  and  mortgagee,  the  date  of  the  mortgage, 
and  the  amount  claimed  to  be  due  thereon,  and  the  county,  town  and 
tract  in  which  the  mortgaged  premises  are  situated,  with  the  number 
of  the  lot  on  which  said  mortgage  is  claimed  to  be  a  lien,  with  the 
name  of  the  person  or  persons  claimijig  notice,  their  residence,  and  the 
post-office  to  which  such  notice  shall  be  addressed. 

As  amended,  Laws  1897,  ch.  373. 

Page  118.   Setting  aside  cancellation  of  sale. 

The  comptroller  is  hereby  authorized  and  empowered  and  shall, 
upon  the  application  of  anyone  whomsoever  aggrieved  thereby,  set 
aside  any  cancellation  of  sale  made  by  him,  or  by  any  of  his  prede- 
cessors in  office,  in  either  of  the  following  cases: 

First.  When  such  caneellation  was  procured  by  fraud  or  misrep- 
resentation. 

Second.  When  it  was  procured  by  the  suppression  of  any  material 
fact  bearing  on  the  case. 

Third.  When  it  was  made  under  a  mistake  of  fact. 


TAX  LAW  OF  NEW  YORK.  17 

Fourth.  When  such  cancellation  was  made  upon  an  application 
which  the  comptroller,  or  any  of  his  predecessors  in  his  office,  bad 
no  jurisdiction  or  legal  right  to  entertain  at  the  time  of  such  can- 
cellation. 

Eight  days  written  notice  of  an  application  made  under  and.  pur- 
suant to  this  section  shall  be  served  upon  the  person  upon  whuse 
application  such  sale  was  canceled,  or  his  heirs  or  grantees,  the 
county  treasurer  of  the  county  or  counties  in  which  the  lands  affected 
by  such  application  are  situate  and  upon  the  attorney-general  of  the 
state  of  New  York;  in  case  any  of  the  parties  to  be  served  are  not 
residents  of  the  state  of  New  York,  or  cannot  after  reasonable  dili- 
gence be  found  within  the  state  of  New  York,  such  notice  may  be 
served  by  the  publication  thereof  in  a  newspaper  published  in  the 
county  or  counties  where  the  lands  affected  by  such  application  are 
situate,  and,  also  in  the  newspaper  printed  at  Albany,  in  whica  legal 
notices  are  required  to  be  published,  once  in  each  week  for  three 
weeks  immediately  preceding  the  day  upon  which  such  application  is 
to  be  made,  and  also  by  mailing  a  copy  of  said  notice  to  each  of  said 
parties  at  their  last  known  place  of  residence;  and  on  or  before  the 
day  of  the  first  publication  all  papers  upon  which  such  application  is 
to  be  made  shall  be  filed  in  the  office  of  the  comptroller.  The  comp- 
troller shall  in  all  cases  gpec'fy  the  grounds  upon  which  such  cane  lla- 
tion  is  set  aside,  and  every  such  cancellation  set  aside  by  the  comp- 
troller shall  in  every  and  all  respects  have  the  same  force  and  effect  as 
though  no  cancellation  thereof  had  ever  been  made. 

As  amended,  Laws  1897,  cb.  392. 

Page  120.    Conveyance  by  county  treasurer. 

If  such  real  estate,  or  any  portion  thereof,  be  not  redeemed 
as  herein  provided,  the  county  treasurer  shall  execute  to  the 
purchaser  a  conveyance  of  the  real  estate  so  sold,  the  descrip- 
tion of  which  real  estate  shall  include  a  specific  statement  of 
whose  title  or  interest  is  thereby  conveyed,  so  far  as  appears  on  the 
record,  which  conveyance  shall  vest  in  the  grantee  an  absolute  estate 
in  fee,  subject,  however,  to  all  claims  the  county  or  state  may  have 
thereon  for  taxes  or  liens  or  incumbrance.  The  county  treasurer  shall 
receive  from  the  purchaser  fifty  cents  for  preparing  such  conveyance, 
and  ten  cents  additional  for  each  piece  or  parcel  of  land  described 
therein,  exceeding  the  first.  All  purchases  made  for  the  county  fOiall 
be  included  in  one  conveyance  for  which  the  county  treasurer  shall 
receive  ten  dollars.  Every  such  conveyance  shall  be  executed  by  the 
treasurer  of  the  county,  under  his  hand  and  seal,  and  executed  and 
acknowledged  as  other  conveyances  of  real  estate.  Every  certificate 
of  conveyance  executed  by  the  county  treasurer  under  this  act  may 
3 


18  SUPPLEMENT  TO  THE 

be  recorded  in  the  same  manner  and  wiih  like  effect  as  a  conveyarcc 
of  real  estate  properly  acknowledged  or  proven.  The  money  re- 
ceived by  the  county  treasurer  on  every  such  sale  shall  be  applied  by 
him,  after  deducting  the  expenses  thereof,  in  like  manner  as  if  the 
tame  had  been  paid  to  him  by  the  collectors  of  the  several  towns. 
As  amended,  Laws  1897,  ch.  490. 

Page  127.    Organization  tax. 

Every  stock  corporation  incorporated  under  any  law  of  this 
state  shall  pay  to  the  state  treasurer  a  tax  of  one-eighth  of  one 
percentum  upon  the  amount  of  capital  stock  which  the  corporation  is 
authorized  to  have,  and  a  like  tax  upon  any  subsequent  increase. 
Such  tax  shall  be  due  and  payable  upon  the  incorporation  of  such  cor- 
poration or  upon  the  increase  of  its  capital  stock.  Except  in  the  case 
of  a  railroad  corporation,  neither  the  secretary  of  state  nor  county 
clerk  shall  file  any  certificate  of  incorporation  or  article  of  association, 
or  give  any  certificate  to  any  such  corporation  or  association  until  he 
is  furnished  a  receipt  for  such  tax  from  the  state  treasurer,  and  no 
block  corporation  shall  have  or  exercise  any  corporate  franchise  cr 
powers,  or  carry  on  business  in  this  state  until  such  tax  shall  have 
been  paid.  In  case  of  the  consolidation  of  existing  corporations  into 
a  corporation,  such  new  corporation  shall  bo  required  to  pay  the  tax 
hereinbefore  provided  for  only  upon  the  amount  of  its  capital  stock 
in  excess  of  the  aggregate  amount  of  capital  stock  of  said  corpora- 
tions. This  section  shall  not  apply  to  state  and  national  banks  or  1o 
building,  mutual  loan,  accumulating  fund  and  co-operative  associa- 
tions. A  railroad  corporation  need  not  pay  such  tax  at  the  time  of 
filing  its  certificate  of  incorporation,  but  shall  pay  the  same  before 
the  railroad  commissioners  shall  grant  a  certificate,  as  required  by  the 
railroad  law,  authorizing  the  construction  of  the  road  as  proposed  in 
its  articles  of  association,  and  such  certificate  shall  not  be  granted  by 
the  board  of  railroad  commissioners  until  it  is  furnished  with  a  receipt 
for  such  tax  from  the  state  treasurer. 

As  amended,  Laws  1897,  ch.  369. 

Page  182.    Certain  corporations  exempt  from  tax  on  capital  stock. 

Banks,  savings  banks,  institutions  for  savings,  insurance  or  surety  cor- 
porations, laundry  corporations,  manufacturing  corporations  to  the 
extent  only  of  the  capital  actually  employed  in  this  state  in  manufac- 
turing, and  in  the  sale  of  the  product  of  such  manufacturing,  mining 
corporations  wholly  engaged  in  mining  ores  within  this  state,  agricul- 
tural and  horticultural  societies  or  associations,  and  corporations, 
joint-stock  companies  or  associations  operating  elevated  railways  or 
surface  railroads  not  operated  by  steam,  or  formed  for  supplying 
water  or  gas  for  electric  or  steam  heating,  lighting  or  power  purposes, 


YORK  TAX  LAW.  19 

and  liable  to  a  tax  under  pections  one  hundred  and  eighty-five  and  one 
hundred  and  eighty-six  of  this  chapter,  shall  be  exempt  from  the  pay- 
ment of  the  taxes  prescribed  by  section  one  hundred  and  eighty-two 
of  this  chapter.  This  exemption  shall  not  be  construed  to  include 
ti  le  guaranty  or  trust  companies. 
As  amended,  Laws  1897,  ch.  785. 

Page  135.    Franchise  tax  upon  insurance  corporations. 

E.ery  insurance  or  surety  corporation  doing  business  in  this 
state,  except  a  fire,  marine  or  casualty  insurance  corporation  of 
another  state,  shall  annually  pay  a  tax  into  the  treasury  of  the 
state  fcr  the  privilege  of  exercising  its  corporate  fram  hises  in 
this  state,  at  the  rate  of  five-tenths  of  one  per  centum  upon 
the  gross  amount  of  premiums  received  for  business  done  in 
this  state  by  such  company  or  association,  person  or  partner-hip, 
v  hether  suc-h  premiums  were  in  the  form  of  money,  notes,  creJiiB,  or 
any  oihtr  substitute  for  money.  Life  insurance  corporations  and 
purely  mutual  benefit  associations,  whose  funds  for  the  benefit  of 
members,  their  families  or  heirs,  are  m  idc  up  entirely  of  conlr.but'.ous 
of  their  members  and  the  accumulate- 1  interest  thereon,  shall  be  exempt 
f  r  m  the  tax  fixed  by  this  section.  The  term  '"  insurance  corporation," 
as  used  in  this  article,  shall  include  all  persons  and  partnerships  doing 
an  insurance  business  in  this  state. 

As  amended,  Laws  1897,  ch.  494. 

Page  147.     Taxable  transfers, 

A  tax  shall  be  and  is  hereby  imposed  upon  the  transfer  of  any 
property,  real  or  personal,  of  the  value  of  five  hundred  dollars  or  over, 
or  of  any  interest  therein  or  income  therefrom,  in  trust  or  otherwise, 
to  persons  or  corporations  not  exempt  by  law  from  taxation  on  real  or 
personal  property,  in  the  following  :ases: 

1.  When  the  transfer  is  by  will  or  by  the  intestate  laws  of  this 
state  from,  any  person  dying  seized  or  possessed  of  the  property  while 
a  resident  of  the  state. 

2.  When  the  transfer  is  by  will  or  intestate  law,  of  property  wiihin 
the  state,  and  the  decedent  was  a  nonresident  of  the  state  at  the  time 
of  his  death. 

3.  When  the  transfer  is  of  property  made  by  a  resident  or  by  a  non- 
resident when  such  nonresident's  property  is  within  this  state,  by  deed, 
grait,  bargain,  sale  or  gift  made  in  contemplation  of  the  death  of  the 
grantor,  vendor  or  donor,  or  intended  to  take  effect  in  possession  or 
enjoyment  at  or  after  such  death. 

4.  (Such  tax  shall  be  imposed)  When  any  such  person  or  corpora- 
tir>n  b^onnv  «  bonofioiilV  entitled,  in  possession  or  expectancy,  to  any 


20  SUPPLEMENT  TO  THE 

property  or  the  income  thereof  by  any  such  transfer,  whether  mad  3^ 
bef  ire  or  after  the  passage  of  this  act. 

5.  Whenever  any  person  or  corporation  shall  exercise  a  power  of 
appointment  derived  from  any  disposition  of  property  made  either 
before  or  after  the  passage  of  this  act,  such  appointment  when  maue 
shall  be  deemed  a  transfer  taxable  under  the  provisions  of  this  act  in 
the  same  manner  as  though  the  property  to  which  such  appointme.  t 
relates  belonged  absolutely  to  the  donee  of  such  power  and  had  been 
bequeathed  or  devised  by  such  donee  by  will;  and  whenever  any  person 
or  corporation  possessing  such  a  power  of  appointment  so  derived 
ishall  omit  or  fail  to  exercise  the  same  within  the  time  provided  there- 
fur,  in  whole  or  in  part,  a  transfer  taxable  under  the  provisions  of  this 
act  shall  be  deemed  to  take  place  to  the  extent  of  such  omissions  or 
failure,  in  the  same  manner  as  though  the  persons  or  corporations 
thereby  becoming  entitled  to  the  possession  or  enjoyment  of    the 
property  to  winch  such  power  related  had  succeeded  thereto  by  a  will 
of  the  donee  of  the  power  failing  to  exercise  such  power,  taking  effect 
at  the  time  of  such  omission  or  failure. 

6.  The  tax  imposed  thereby  shall  be  at  the  rate  of  five  per  centum 
upon  the  clear  market  value  of  such  property,  except  as  otherwise  pre- 
scribed in  the  next  section. 

As  amended,  Laws  1897,  ch.  284. 

Page  158.  Lien  of  tax  and  payment  thereof. 

Every  such  tax  shall  be  and  remain  a  lien  upon  the  property 
transferred  until  pa.d  and  the  person  to  whom  the  property  is 
eo  transferred,  and  the  administrators,  executors  and  trustees 
of  every  estate  so  transferred  shall  be  personally  liable  for  such 
tax  until  its  paymen*.  The  tax  shall  be  paid  to  the  treasurer  or 
the  comptroller  of  the  c  >unty  of  the  surrogate  having  jurisdiction 
as  herein  provided ;  and  said  treasurer  or  comptroller  shall  give,  and 
every  executor,  administrator,  or  trustee,  shall  take  duplicate  rece'p's 
from  him  of  puch  payment,  one  of  which  he  shall  immediately  send 
to  the  comptroller  of  the  state,  whose  duty  it  shall  be  to  charge 
the  treasurer  or  comptroller  so  receiving  the  tax  with  the  amount 
there  >f  and  to  seal  said  receipt  with  the  seal  of  his  office  and  counter- 
sign the  sarne  and  return  it  to  the  executor,  administrator  or  trustee, 
w  hert-upou  it  shall  be  a  proper  voucher  in  the  settlement  of  his 
ace  »uiiis;  but  no  executor,  administrator  or  trustee  shall  be  entitled 
to  a  final  accounting  of  an  estate  in  settlement  of  which  a  tax  is  due 
under  the  provisions  of  this  act,  unless  he  shall  produce  a  receipt  eo 
sealed  and  countersigned  by  the  state  comptroller  or  a  copy  thereof 
certified  by  him,  or  unless  a  bond  shall  have  been  filed  as  prescribed 
by  section  two  hundred  and  twenty-six  of  this  chapter.  All  taxes 
impose!  bv  thi-»  artiol"  shall  b*1  due  and  payable  at  the  time  of  the 


NEW  YORK  TAX  LAW.  21 

transfer,  except  as  hereinafter  provided.  Taxes  upon  the  transfer  of 
aiy  estate,  property  or  interest  therein  limited,  conditioned,  depend- 
ent or  determinable  upon  the  happening  of  any  contingency  or  future 
»  vent  by  reason  of  which  the  fair  market  value  thereof  can  not  be 
ascertained  at  the  time  of  the  transfer  as  herein  provided,  shall  accrue 
and  become  due  and  payable  when  the  persons  or  corporations 
beneficially  entitled  thereto  shall  come  into  actual  possession  or  enjoy- 
ment thereof. 

As  amended,  Laws  1867,  ch.  284. 

Page  162.    Refund  of  tax  erroneously  paid. 

If  any  debts  shall  be  proven  against  the  estate  of  a  decedent 
after  the  pa)mcnt  of  any  legacy  or  distributive  share  thereof, 
from  which  any  such  tax  has  been  deducted  or  upon  which  it  has 
been  paid  by  the  person  entitled  to  such  legacy  or  distributive 
share,  and  such  person  is  required  by  order  of  the  surrogate  having 
jurisdiction,  on  notice  to  the  state  comptroller,  to  refund  the  amount 
of  such  debts  or  any  part  thereof,  an  equitable  proportion  of  the 
1  ax  shall  be  repaid  to  him  by  the  executor,  administrator  or  trustee, 
if  the  tax  has  not  been  paid  to  the  county  treasurer,  or  comptroller  of 
t  he  city  of  New  York,  or  if  such  tax  has  been  paid  to  such  treasun  r 
<>r  comptroller  of  the  city  of  New  York,  he  shall  refund  out  of  the 
funds  in  his  hands  or  custody  to  the  credit  of  such  taxes  such 
equitable  proportion  of  the  tax,  and  credit  himself  with  the  same  in 
his  quarterly  account  rendered  to  the  comptroller  of  the  state  under 
this  act.  If  after  the  payment  of  any  tax  in  pursuance  of  an  order 
fixing  such  tax,  made  by  the  surrogate  having  jurisdiction,  such  order 
be  modified  or  reversed,  on  due  notice  to  the  comptroller  of  the  state, 
the  state  comptroller  shall,  by  order,  direct  and  allow  the  treasurer  of 
the  county,  or  the  comptroller  of  the  city  of  New  York,  to  refund  to 
the  executor,  administrator,  trustee,  person  or  persons,  by  whom  such 
tax  had  been  paid,  the  amount  of  any  moneys  paid  or  deposited  on 
account  of  such  tax  in  excess  of  the  amount  of  the  tax  fixed  by  the 
order  modified  or  reversed,  out'of  the  funds  in  his  hands  or  custody, 
to  the  credit  of  such  taxes,  and  to  credit  himself  with  the  same 
in  his  quarterly  account  rendered  to  the  comptroller  of  the  state 
under  this  act;  but  no  application  for  such  refund  shall  be  made 
after  one  year  from  such  reversal  or  modification,  and  the  comp- 
troller of  the  state,  shall  deduct  from  the  fees  allowed  by  this 
article  to  the  comptroller  of  the  city  of  New  York  or  the  county 
treasurer  the  amount  theretofore  allowed  him  upon  such  over- 
payment. Where  it  shall  be  proved  to  the  satisfaction  of  the 
surrogate  who  has  assessed  the  tax  upon  the  transfer  of  property 
under  this  article  that  deductions  for  debts  were  Allowed  upon  the 
appraisal,  since  proved  to  have  been  erroneously  allowed,  it  shall  be 


22  SUPPLEMENT  TO  THE 

lawful  for  such  surrogate  to  enter  an  (  rder  assessing  the  tax  upon  the 
amount  wrongfully  or  erroneously  dedudctd. 
As  amended,  Laws  1897,  ch.  284. 

Page  163.    Deferred  payment. 

Any  person  or  corporation  beneficially  interested  in  any  property 
chargeable  with  a  tax  under  this  article,  and  executors,  adminis- 
trators and  trustees  thereof  may  elect  within  eighteen  months 
from  the  date  of  the  transfer  thereof  as  herein  provided,  not 
to  pay  such  tax  until  the  person  or  persons  beneficially  interested 
therein  shall  come  into  the  actual  possession  or  enjoyment  thereof. 
It  it  be  personal  property,  the  person  or  persons  so  elejting  shall  give 
a  bond  to  the  state  in  penalty  of  three  times  the  amount  of  any  such 
tax,  with  such  sureties  as  the  surrogate  of  the  proper  county  may 
approve,  conditioned  for  the  payme  it  of  such  tax  and  interest  thereon, 
at  such  time  or  period  as  the  person  or  persons  beneficially  interested 
therein  may  come  into  the  actual  possession  or  enjoyment  of  such 
property,  which  bond  shall  be  filed  in  the  office  of  the  surrogate. 
Such  bond  must  be  executed  and  filed  and  a  full  return  of  such 
property  upon  oath  made  to  the  surrogate  within  one  year  from  the 
date  of  transfer  thereof  as  herein  provided,  and  such  bond  must  be 
renewed  every  five  years. 

As  amended,  Laws  1897,  ch.  284. 

Page  165.    Appointment  of  appraisers. 

The  surrogate,  upon  the  application  of  any  interested  party, 
including  the  state  comptroller,  county  treasurers,  or  the  comp- 
troller of  New  York  city,  or  upon  his  own  motion,  shall,  as  often 
as,  and  whenever  occasion  may  require,  appoint  a  competent 
person  as  appraiser,  to  fix  the  fair  market  value  (at  the  time  of 
the  transfer  thereof)  of  property  of  persons  whose  estates  shall 
be  subject  to  the  payment  of  any  tax  imposed  by  this  article. 
If  the  property  upon  the  transfer  of  which  a  tax  is  imposed  shall  be  an 
estate,  income  or  interest,  or  shall  be  a  remainder  or  reversion  or  other 
expectancy,  real  or  personal,  the  title  to  which  is  fixed,  absolute  and 
indefeasible,  such  estate  or  estates  shall  be  appraised  immediately  after 
such  transfer,  or  as  soon  thereafter  as  may  be  practicable,  at  the  fair 
and  clear  market  value  thereof  at  that  time;  provided,  however,  that 
when  such  e^ate,  income  or  interest  shall  be  of  such  a  nature  that  its 
fair  and  clear  market  value  can  not  be  ascertained  at  such  time,  it 
shall  be  appraised  in  like  manner  at  the  time  when  such  value  first 
becomes  ascertainable.  Estates  in  expectancy  which  are  contingent 
or  defeasible  shall  be  appraised  at  their  full,  undiminished  value  when 
the  persons  entitled  thereto  shall  come  into  the  beneficial  enjoyment 
or  possession  thereof,  without  diminution  for  or  on  account  of  any 


NEW  YORK  TAX  LAW.  23 

valuation  theretofore  made  of  tho  particular  estates  for  purposes  of 
taxation,  upon  which  said  estates  in  expectancy  may  have  been 
limited.  The  value  of  every  future  or  limited  estate,  income,  interest 
or  annuity  dependent  upon  any  life  or  lives  in  being,  shall  be 
determined  by  the  rule,  method  and  standard  of  mortality  and  value 
employed  by  the  superintendent  of  insurance  in  ascertaining  the  value 
of  policies  of  life  insurance  and  annuities  for  the  determination  of 
liabilities  of  life  insurance  companies,  except  that  the  rate  of  interest 
for  making  such  computation  shall  be  five  per  centum  per  annum. 
In  estimating  the  value  of  any  eitate  or  interest  in  property,  to  the 
beneficial  enjoyment  or  possession  whereof  there  are  persons  or 
corporations  presently  entitled  thereto,  no  allowance  shall  be  made  in 
respect  of  any  contingent  incumbranc-j  thereon,  nor  in  respect  of  any 
contingency  upon  the  happening  of  which  the  estate  or  property  or 
some  part  thereof  or  interest  therein  might  be  abridge!,  defeated  or 
diminished;  provided,  however,  that  in  the  event  of  such  inoumbrance 
taking  effect;  as  an  actual  burden  upon  the  interest  of  the  beneficiary, 
or  in  the  event  of  the  abridgment,  defeat  or  diminution  of  said  estate 
or  property  or  interest  therein  as  aforesaid,  a  return  shall  be  made  to 
the  person  properly  entitled  thereto  of  a  proportionate  amount  of  such 
tax  in  respect  of  the  amount  or  value  of  the  incumbrance  when  taking 
effect,  or  so  much  as  will  reduce  the  same  to  the  amount  which  would 
have  been  assessed  in  respect  of  the  actual  duration  or  extent  of  the 
es  ate  or  interest  enjoyed.  Such  return  of  tax  bhall  be  made  iu  the 
manner  provided  by  section  two  hundred  and  twenty-five  of  this 
article.  Where  any  property  shall,  after  the  passage  of  this  act,  be 
trmsferred  subject  to  any  charge,  estate  or  interest,  determinate  by 
the  death  of  any  person,  or  at  any  period  ascertainable  only  by  refer- 
ence to  death,  the  increase  of  benefit  accruing  to  any  person  or 
corporation  upon  the  extinction  or  determination  of  such  charge, 
estate  or  interest  shall  be  deemed  a  transfer  of  property  taxable  under 
the  provisions  of  this  act  in  the  same  manner  as  though  the  person  or 
corpora-ion  beneficially  entitled  thereto  had  then  acquired  such 
increase  of  benefit  from  the  person  from  whom  the  title  to  their 
respective  estates  or  interests  is  derived.  When  property  is  devised 
or  bequeathed  in  trust  for  persons  in  succession  who  are  all  liable  to 
taxation  at  the  same  rate,  it  shall  be  lawful  for  the  trustees  thereof 
to  pay  out  of  the  principal  of  the  trust  fund  or  property  the  taxes  to 
which  the  particular  estates  and  the  expectant  estates  limited  thereon 
may  be  respec:ively  liable;  and  when  such  remainders  or  expectant 
estates  shall  be  of  such  a  nature  or  so  disposed  and  circumstanced 
that  the  taxes  thereon  shall  not  be  presently  payable  under  the  pro- 
visions of  this  act,  or  when  property  is  devised  or  bequeathed  in  trust 
for  persons  in  succession  who  are  not  liable  at  the  same  rate;  or 
where  some  of  the  persons  taking  in  succession  are  exempt,  it  shall, 


24  SUPPLEMENT  TO  THE 

nevertheless,  be  lawful  for  county  treasurers  and  the  comptroller  of 
New  York  city,  by  and  with  the  consent  of  the  comptroller  of  the 
state,  expressed  in  writing,  to  agree  with  such  trustees  and  to  com- 
pound such  taxes  upon  such  terms  as  may  be  deemed  equitable  and 
expedient  and  to  grant  discharges  to  said  trustees  upon  payment  of 
the  taxes  provided  for  in  such  composition •»;  provided,  however,  that 
no  such  composition  shall  be  conclusive  in  favor  of  such  trustees  as 
against  the  interest  of  such  cestuis  que  trustent  as  may  possess  either 
present  rights  of  enjoyment  or  fixed,  absolute  and  indefeasible  rights 
of  future  enjoyment,  or  of  such  as  would  possess  such  rights  in  the 
event  of  the  immediate  termination  of  particular  estates,  unless  they 
consent  thereto,  either  personally  when  competent,  or  by  guardian  or 
committee.  Such  compositions  when  made  shall  be  executed  in 
triplicate  and  one  copy  shall  be  filed  in  the  office  of  the  comptroller 
of  the  state,  one  copy  in  the  office  of  the  surrogate  and  one  copy  be 
delivered  to  the  trustees  who  shall  be  parties  thereto. 
As  amended,  Laws  1897,  ch.  284. 

Page  169.    Determination  of  surrogate. 

The  report  of  the  appraiser  shall  be  made  in  duplicate,  one 
of  which  duplicates  shall  be  filed  in  the  office  of  the  surrogate 
and  the  other  in  the  office  of  the  state  comptroller.  From  such 
leport  and  other  proof  relating  to  any  such  estate  before  the  surro- 
gate, the  surrogate  shall  forthwith,  as  of  course  determine  the 
cash  value  of  all  estates  and  the  amount  of  tax  to  which  the  same 
are  liable;  or  the  surrogate  may  so  determine  the  cash  value  of  all 
such  estates  and  the  amount  of  tax  to  which  the  same  are  liable, 
without  appointing  an  appraiser.  The  superintendent  of  insurance 
shall,  on  the  application  of  any  surrogate,  determine  the  value  of  any 
such  future  or  contingent  estates,  income  or  interest  therein  limiteds 
contingent,  dependent  or  determinable  upon  the  life  or  lives  or  person, 
in  being,  upon  the  facts  contained  in  any  such  appraiser's  report,  and 
certify  the  same  to  the  surrogate,  and  his  certificate  shall  be  conclusive 
evidence  that  the  method  of  computation  adopted  therein  is  correct. 
The  comptroller  of  the  state  of  New  York  or  any  person  dissatisfied 
with  the  appraisement  or  assessment  and  determination  of  tax,  may 
appeal  therefrom  to  the  surrogate,  within  sixty  days  from  the  fixing, 
assessing  and  determination  of  tax  by  the  surrogate  as  herein  pro- 
vided, upon  filing  in  the  office  of  the  surrogate  a  written  n  'tice  of 
appeal,  which  shall  state  the  grounds  upon  which  the  appeal  is  taken. 
The  surrogate  shall  immediately  give  notice,  upon  the  determination 
by  him  as  to  the  value  of  any  estate  which  is  taxable  under  this 
article,  and  of  the  tax  to  which  it  is  liable,  to  all  parties  known  to  be 
interested  therein,  including  the  state  comptroller.  Within  two  years 
after  the  entry  of  an  order  or  decree  of  a  surrogate  determining  the 


NEW  YORK  TAX  LAW.  25 

value  of  an  estate  and  assessing  the  tax  thereon,  the  comptroller  of 
the  state  may,  if  he  believes  that  such  appraisal,  assessment  .or  deter- 
mination has  been  fraudulently,  collusively,  or  erroneously  made, 
make  application  to  a  justice  of  the  supreme  court  of  the  judicial 
district  in  which  the  former  owner  of  such  estate  resided,  for  a 
reappraisal  thereof.  The  justice  to  whom  such  application  is  made 
m.iy  thereupon  appoint  a  competent  person  to  reappraise  such  estate. 
Such  appraiser  shall  possess  the  powers,  be  subject  to  the  duties  and 
receive  the  compensation  provided  by  sections  two  hundred  and  thirty 
and  two  hundred  and  thirty-one  of  this  article.  Such  compensation 
shall  be  payable  by  the  county  treasurer  or  comptroller,  out  of  any 
funds  he  may  have  on  account  of  any  tax  imposed  under  the  pro- 
visions of  this  article,  upon  the  certificate  of  the  justice  appointing 
him.  The  report  of  such  appraiser  shall  b^  filed  with  the  justice  by 
whom  he  was  appointed,  and  thereafter  the  same  proceedings  shall  be 
taken  and  had  by  and  before  such  justice  as  herein  provided  to  be 
taken  and  had  by  and  before  the  surrogate.  The  determination  and 
assessment  of  such  justice  shall  supersede  the  determination  and 
assessment  of  the  surrogate,  and  shall  be  filed  by  such  justice  in  the 
( ffice  of  the  state  comptroller  and  a  certified  copy  thereof  transmitted 
t  )  the  surrogate's  court  of  the  proper  county. 
As  amended,  Laws  1897,  ch.  284. 

Page  210.    County  treasurer  to  pay  the  trustees. 

Out  of  any  moneys  in  the  county  treasury,  raised  for  contingent 
expenses,  or  for  the  purpose  of  paying  the  amount  of  the  taxes  eo 
returned  unpaid,  the  treasurer  shall  pay  to  the  collector  the  amount 
of  the  taxes  so  returned  as  unpaid,  with  one  per  centum  of  the  amount 
in  addition  thereto,  for  the  compensation  of  such  collector,  and  if 
there  are  no  moneys  in  the  treasury  applicable  to  such  purpose,  the 
board  of  supervisors,  at  the  time  of  levying  said  unpaid  taxes,  as 
provided  in  the  next  section,  shall  pay  to  the  collector  of  the  school 
district  the  amount  thereof,  with  said  addition  thereto,  by  voucher  or 
draft  on  the  county  treasurer,  in  the  same  manner  as  other  county 
charges  are  paid,  and  the  collector  shall  be  again  charged  therewith 
by  the  trustees. 

As  amended,  Laws  1897,  ch.  512. 

Page  225.    Abatement  of  tax  for  watering  trough. 

The  commissioners  of  highways  shall  annually  abate  three  dollars 
from  the  highway  tax  of  any  inhabitant  of  a  highway  district,  who 
shall  construct  on  his  own  land  therein,  and  keep  in  repair  a  watering 
trough  beside  the  public  highway,  well  supplied  with  fresh  water,  the 
surface  of  which  shall  be  two  or  more  feet  above  the  level  of  the 
ground,  and  easily  accessible  for  hordes  with  vehicle?;  but  the  number 
4 


26  SUPPLEMENT  TO  THE 

of  such  watering  troughs  in  the  district,  and  their  location,  shall  be 
designated  by  the  commissioners.  In  a  town  in  which  the  highways 
are  worked  or  repaired  by  the  money  system  of  taxation,  the  com- 
missioners of  highways  shall  annually  issue  to  each  person  to  whom 
such  an  abatement  is  allowed,  a  certificate  specifying  the  amount 
thereof. 
As  amended,  Laws  1897,  ch.  227. 

Page  228.    Commutation. 

Every  person  and  corporation  shall  work  the  whole  number  of  days 
for  which  he  or  it  shall  have  been  assessed,  except  such  days  as  shall 
be  commuted  for,  at  the  rate  of  one  dollar  per  day,  and  such  commu- 
tation money  shall  be  paid  to  the  overseers  of  highways  of  the  district 
in  which  the  labor  shall  be  assessed,  within  at  least  twenty-four  hours 
before  the  time  when  the  person  or  corporation  is  required  to  app  ar 
and  work  on  the  highways;  but  any  corporation  must  pay  its  commu- 
tation money  to  the  commissioners  of  highways  of  the  town,  who 
shall  pay  the  same  to  the  overseers  of  the  districts  respectively,  in. 
which  the  labor  commuted  for  was  assessed,  except  in  the  counties  of 
Chemung,  Onondaga,  Columbia,  Wayne,  Erie,  Franklin,  Sullivan, 
Tioga,  Saratoga,  Broome  and  Orange,  where  such  commutation  money 
shall  be  paid  on  or  before  the  first  day  of  June  of  each  year,  to  the 
commissioner  or  commissioners  of  highways  of  the  town  in  which  the 
labor  shall  be  assessed,  and  such  commutation  money  shall  be  ex- 
pended l>y  the  commissioner  or  commissioners  of  highways  upo  i  the 
roads  and  bridges  of  the  town  as  may  be  directed  by  the  town  boar  1. 

As  amended,  Laws  1897,  ch.  334. 

Page  251.    Tax  to  pay  orders  for  sheep  killed. 

Whenever  the  amount  of  the  orders  for  damages,  given  by  the 
town  board  to  the  owners  of  sheep  killed  or  injured  by  dogs,  shall 
exceed  the  amount  of  the  dog  fund  in  the  hands  of  the  supervisor  of 
such  town,  the  town  board  may,  in  its  discretion,  add  to  the  accounts 
of  puch  town,  the  amount  of  such  orders  then  due  an J  unpaid,  but  t  he 
amount  so  a<lded  shall  not  exceed  the  sum  of  throe  hundred  dollars 
in  any  one  year. 

As  amended,  Laws  1897,  ch.  171. 


NEW  YORK  TAX  LAW.  27 


DECISIONS  SINCE  THE  TAX  LAW  WAS  PUBLISHED, 


(Turn  to  the  page  and  heading  given.) 


Page  12.    Notice  of  completing  roll.    (Verification  of  roll  by  Tillage 

assessors.) 

Lord  v.  Cooper,  19  App.  Div.  535.  (Section  Io6,  chapter  414,  Law  s 
1897.  The  Village  Law,  provides  what  shall  be  contained  in  the  veri- 
fication in  villages  not  incorporated  under  special  charters. 

Page  29.    Debts  of  nonresidents  not  deducted. 
People  v.  Barker,  14  App.  Div.  8. 

Page  29.     When  property  of  nonresidents  is  taxable.    (Foreign  corpora- 
tion as  special  partner.) 

People  v.  Roberts,  152  N.  Y.  59. 

Page  33.    Change  of  residence,  etc. 

Matter  of  Austen,  13  App.  Div.  247. 

Page  35.    Franchises  not  taxable. 

People  v.  Barker,  152  N.  Y.  417  ;  id.  7  App.  Div.  27  ;  People  v. 
Neff,  15  App.  Div.  8;  id.  19  App.  Div.  599. 

Page  36.    Taxation  of  corporate  stock.    (Method  of  ascertaining  value.) 

People  v.  Barker,  7  App.  Div.  27. 

Page  43.    Description  of  real  estate. 
Ei^chler  v.  Lennox,  11  App.  Div.  511. 

Page  46.    Are  patents  personal  property?  (exempt) 

P.-ople  v.  Neff,  15  App.  Div.  8. 

Page  47.     Definition  of  "  full  value." 
People  v.  Barker,  19  App.  Div.  64. 

Page  48     Railroads.    (The  cost  of  reprodncing  the  road  held  to  be  the 

rule  of  valuation.) 

People  v.  Clapp,  152  N.  Y.  49<>;  see  also,  Brooklyn  Elevatpd  R.  R 
Co.  v.  Brooklyn,  11  App.  Div:  127,  and  People  v.  Hicks,  105  N.  Y.  198. 

Page  64.    Reports  of  corporations. 

P-  ople  v.  Barker,  16  Misc.  252. 


28  SUPPLEMENT  TO  THE 

Page  69.    Assessment  of  agent,  etc.    (Property  may  be  assessed  to  execn 
tor,  before  will  is  admitted  to  probate.) 

People  v.  Barker,  150  N.  Y.  5_';  Bo  we  v.  AicN'ab,  11  App.  Div.  386. 
(Executor  liable  for  contempt  for  not  paying  tax.)  Matter  of  Austen 
v.  Varian,  16  App.  Div.  337. 

Page  67.     Correction  and  verification  of  roll.    (Must  be  sworn  to,  not 

certified  to.) 

Ne-Ha-Sa-Ne  Park  Assn.  v.  Lloyd,  7  App.  Div.  359. 

Page  68.    Assessors  must  follow  statute  strictly. 
Clason  v.  Baldwin,  152  N.  Y.  204. 

Page  72.    Correction  of  assessments. 

Matter  of  Gilloren,  16  Misc.  130;  Matter  of  Adams  19  App.  Div.  415 

Page  79.    The  roll  must  be  complete,  etc. 

Ne-Ha-Sa-Ne  Park  Assn.  v.  Lloyd,  7  App.  Div.  359. 

Page  84.    Collection  of  taxes  (surplus  on  tax  sale.) 
People  v.  Palmer,  10  App.  Di>.  39o. 

Page  85.    Collection  of  taxes  assessed  .against  stocks. 
Aetna  Ins.  Co.  v.  Mayor,  153  N.  Y.  331. 

Page  89.    Payment  of  taxes  on  part  of  lot. 

Marsh  v.  Ne-Ha-Sa-Ne  Park  Assn.,  18  Misc.  314.  (Comptroller 
must  sell  in  parcels.)  Id. 

Page  99.    Rejection  of  taxes. 

Ne-Ha-Sa-Ne  Park  Assn.  v.  Lloyd,  7  App.  Div.  359. 

Page  111.    Comptrollers  deed. 

Hagner  v.  Hall,  10  App.  Div.  fi81. 

Page  114.    Redemption,  etc.    (Wife  has  not  such  an  interest  as  entitles 

her  to  redeem.) 

People  v.  Palmer,  10  App.  Div.  395. 

,  Page  117     Cancellation  of  sales. 

P'-opla  v.  Roberts,  151  N.  Y.  540;  id.  8  App.  Div.  219. 

I' age  127.    Organization  tax.    (Reorganization  under  a  new  law— tax 

not  due.) 

In  re  Kansas  Smelting  Co.,  13  App.  Div.  50. 

Page  131.    Capital  employed  within  the  state. 

People  v.  WVmnle,  150  N  Y.  46;  People  v.  Roberts,  8  App.  Div. 
201  (Debts,  liabilities  and  capita!  employed  outside  of  this  state  to 


NEW  YORK  TAX  LAW.  29 

be  deducted  from  gro^s  assets.)    People  v.  Roberts,  19  App.  Div.  574. 
(Imported  merchandise  not  to  be  deducted.)     Id. 

Page  147.     Taxable  transfers. 

(Remaindermen,  when  to  pay  transfer  tax.)  In  re  Langdon,  153 
N.  Y.  6.  (Residence  of  transferee  not  important.)  Matter  of  Green, 
153  N.  Y.  223;  (Debts,  expenses  of  administration  and  commissions 
to  be  deducted  from  estate.)  Matter  of  Gould,  19  App.  Div.  352; 
(Legatee  may  show  legacy  is  payment  for  services)  Id.  (That  a  sim- 
ilar tax  is  imposed  in  a  foreign  state  cannot  be  considered  by  our 
courts.)  Matter  of  Kennedy,  20  Misc.  .e>3.  (Interests  in  estates 
which  became  vested  prior  to  the  passage  of  the  transfer  tax  act  m>t 
subject  to  the  tax.)  Matter  of  Travis,  19  Misc.  393.  (United  States 
bonds  are  not  taxable.)  In  re  Whitirg,  150  N.  Y.  27;  In  re  Sherman, 
153  N.  Y.  1.  (Time  of  transfer  of  title.)  In  re  Lingdon,  11  App 
D  »•.  220.  (Conveyance  during  life.)  In  re  Ogsbury,  7  App.  Div.  71; 
In  le  Green,  153  N.  Y.  223. 

Page  153,    Nonresident  decedents  (Bonds  of  domestic  corporations  not 
taxable.    Certificates  of  stock  are  taxable.) 

In  re  Bronson  150  N.  Y.  1.  (B  >nds,  etc.,  deposited  in  this  state  *r" 
taxable.  In  re  Whiting,  150  N.  Y.  27.  (Deposits  by  nonreeiden  .) 
In  re  Hondayer,  150  N.  Y.  37;  Id.  3  App.  Div.  474,  reversed. 

Page  160.    When  tax  to  be  imposed. 

Matter  of  Westurn,  152  N.  Y.  93;  Matter  of  Langdon,  153  N.  Y.  6; 
Id.  8  App.  Div.  59. 

Page  168-    Appraiser  to  make  no  deductions. 

Ma  ter  of  Westurn,  152  N.  Y.  93. 

Page  169.    Determination  of  surrogate. 
Matter  of  Westurn,  152  N.  Y.  93. 

Page  178.    Contents  of  petition  (overval nation) 
People  v.  Barker,  14  App.  Div.  412. 

Page  179.    Legal  presumption  is  in  favor  of  assessment 
People  v.  Barker,  16  Misc.  258. 

Page  179.    Assessment  cannot  be  attacked  collaterally. 

Brooklyn  El.  R.  R.  Co.  v.  Brooklyn,  16  Misc.  416,  11  App.  Div.  127. 

Page  180.    Complainant  mnst  apply  to  assessors  on  grievance  day. 
People  v.  Neff,  15  App.  Div.  8. 

Page  185.     Return  to  writ. 

People  v.  l.irk'-r.  7  Anp.  Div.  27;  Pehple  v.  Barker,  16  Mi*o   252. 


30  SUPPLEMENT  TO  THE 

Page  188.    Valuation  not  considered  in  Court  of  Appeals. 
People  v.  Barker,  152  N.  Y.  417. 

Page  236.    Tax  on  dogs  (act  constitutional). 
Fox  v.  M.  H.  R.  Humane  Society,  20  Misc.  401. 

Fatally  defective  proceedings  cannot  be  cured  by  legislation. 

Ne-Ha-Sa-Ne  Park  Assn.  v.  Lloyd,   1  App.  Div,  359;  Hagner  T. 
Hall,  10  id.  581. 

Bank  stock  held  by  foreign  insurance  corporations,  exempt. 
Aetna  Ins.  Co.  v.  Mayor,  7  App.  Div.  145. 

Local  assessments — when  may  be  set  aside. 

Miller  v.  City  of  Amsterdam,  149  N.  Y.  288. 

When  payment  of  a  tax  is  voluntary  or  compulsory. 

Poth  v.   Mayor,   151   N.  Y.   16;  Ae'.ni  Ins.  Co.  v.  Mayor,  7  App. 
Div.  145;  Matter  of  Adams,  18  App.  Div.  415. 

Where  the  assessment  is  made  up  of  legal  and  illegal  items,  the  whole 
assessment  may  be  resisted. 

Poth  v.  Mayor,  151  N.  Y.  16. 

Water  rents  are  not  taxes. 
Silkman  v.  Board  of  Water  Com're,  152  N.  Y.  237. 

Section  1676,  Code  of  Civil  Procedure  is  for  the  benefit  of  the  purchaser, 

not  the  public. 
Morgan  v.  Fullerton,  8  App.  Div.  233. 

Preference  of  attachment  creditors  over  a  claim  for  a  personal  tax. 
Wise  v.  Wise  Co.,  12  App.  Div.  319. 

Distinction  between  "domicile"  and  "residence.'' 
Matter  of  Austen,  13  App.  Div.  247. 

Irregularities  in  tax  sale  can  only  be  claimed  by  owner,  or  a  person  de- 
riving title  from  him. 

Andrus  v.  Wheeler,  18  Misc.  646. 

Trust  deeds  of  personal  property,  when  it  avoids  an  assessment. 
People  v.  Barker,  18  Misc.  712. 

Assessors  cannot  impeach  the  validity  of  their  assessment. 
Brooklyn  Elevated  R.  R.  O.  v.  Brooklyn,  16  Misc.  416. 

Courts  have  no  power  to  reduce  taxes  or  assessments,  upon  the  consent  of 

city  officials. 
Id. 


NEW  YORK  TAX  LAW.  31 

Foreign  savings  banks,  how  assessed  on  stock  held  in  banks  in  this  state. 
People  v.  Barker,  19  Misc.  64. 

Personal  property  is  to  be  assessed  at  its  actual  value,  not  at  "par"  or 

"book"  value. 
Id. 

Insurance  companies,  exemptions. 

Aetna  Ins.  Co  v.  Mayor,  153  N.  Y.  331. 

Payment  by  bank  of  tax  against  stock  holders. 
Id. 

Village  tax;  what  may  be  reviewed  by  certiorari. 
People  v.  New  Rochelle,  17  App.  Div.  603. 


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